HomeMy WebLinkAboutFY 2021 Annual Comprehensive Financial ReportDESCHUTES COUNTYANNUAL COMPREHENSIVE FINANCIAL REPORT
DESCHUTES COUNTY, OREGON
FOR FISCAL YEAR ENDED JUNE 30, 2021
Annual Comprehensive Financial Report
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
DESCHUTES COUNTY, OREGON
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
https://www.deschutes.org
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
As of and for the Fiscal Year Ended June 30, 2021
Prepared by:
Deschutes County Finance Department
Greg Munn
Treasurer & Chief Financial Officer
Jana Cain, CPA
Accounting Manager
i
Deschutes County, Oregon
Table of Contents
As of and For the Year Ended June 30, 2021
INTRODUCTORY SECTION
Letter of Transmittal ............................................................................................................................................... 1
Organizational Chart .............................................................................................................................................. 5
List of Elected and Appointed Officials ................................................................................................................. 7
GFOA Certification of Achievement ..................................................................................................................... 8
FINANCIAL SECTION
Independent Auditor’s Report .................................................................................................................................... 9
Management’s Discussion and Analysis .................................................................................................................. 12
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position ................................................................................................................................ 24
Statement of Activities .................................................................................................................................... 26
Fund Financial Statements: Governmental Funds
Balance Sheet .................................................................................................................................................. 27
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ......................... 29
Statement of Revenues, Expenditures, and Changes in Fund Balances .......................................................... 30
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of
Governmental Funds to the Statement of Activities ........................................................................................ 32
Fund Financial Statements: Proprietary Funds
Statement of Net Position ................................................................................................................................ 33
Statement of Revenues, Expenses, and Changes in Net Position .................................................................... 34
Statement of Cash Flows ................................................................................................................................. 35
Fund Financial Statements: Fiduciary Funds
Statement of Net Position ................................................................................................................................ 36
Statement of Changes in Net Position ............................................................................................................. 37
Notes to Financial Statements .............................................................................................................................. 38
Required Supplementary Information
Schedule of the Proportionate Share of the Net Pension Liability (Asset) ........................................................... 74
Schedule of Net Pension Liability (Asset) Employer Contributions ..................................................................... 75
Schedule of Changes in the Total OPEB Liability ................................................................................................ 76
Schedule of the Proportionate Share of the Net OPEB Liability (Asset) .............................................................. 77
Schedule of Net OPEB Liability (Asset) Employer Contributions ....................................................................... 78
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
General Fund ................................................................................................................................................... 79
Deschutes County Sheriff’s Office .................................................................................................................. 80
Countywide Law Enforcement District ........................................................................................................... 81
Rural Law Enforcement District ...................................................................................................................... 82
Health Services ............................................................................................................................................. 83
Road Department............................................................................................................................................. 84
PERS Reserve .................................................................................................................................................. 85
Road Capital Improvement Plan 86
Notes to Required Supplementary Information .................................................................................................... 87
ii
Deschutes County, Oregon
Table of Contents
As of and For the Year Ended June 30, 2021
Other Supplementary Information
Combining and Individual Fund Statements and Schedules – Major Funds
Major Governmental Funds and Sub-Funds – General Fund
Combining Balance Sheet
General Fund ........................................................................................................................................... 88
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
General Fund ........................................................................................................................................... 91
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Sub-Funds of the General Fund
Economic Development ..................................................................................................................... 94
Court Technology Reserve ................................................................................................................. 95
Assessor, Clerk and Tax Reserve ....................................................................................................... 96
Project Development Fund. ................................................................................................................ 97
General County Projects ..................................................................................................................... 98
General Capital Reserve. .................................................................................................................... 99
Community Justice – Juvenile ...........................................................................................................100
Code Abatement ............................................................................................................................... 101
Vehicle Maintenance and Replacement ........................................................................................... 102
Major Governmental Funds - Capital Project Funds
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Road Capital Improvement Plan .......................................................................................................... 103
Major Proprietary Funds - Enterprise Funds
Schedule of Revenues, Expenditures, and Changes in Net Position – Budget and Actual
Solid Waste .......................................................................................................................................... 104
Fair and Expo Center ........................................................................................................................... 105
RV Park ............................................................................................................................................... 106
Combining and Individual Fund Statements and Schedules – Nonmajor Funds
Nonmajor Governmental Funds
Combining Balance Sheet .......................................................................................................................... 107
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ...................................108
Nonmajor Special Revenue Funds
Combining Balance Sheet .......................................................................................................................... 109
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ...................................116
iii
Deschutes County, Oregon
Table of Contents
As of and For the Year Ended June 30, 2021
Combining and Individual Fund Statements and Schedules – Nonmajor Funds (continued)
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Justice Court ........................................................................................................................................ 124
Park Acquisition and Development ..................................................................................................... 125
Park Development Fees ....................................................................................................................... 126
County School Fund. ........................................................................................................................... 127
Special Transportation Fund ................................................................................................................ 128
Taylor Grazing ..................................................................................................................................... 129
Transient Room Tax ............................................................................................................................ 130
Video Lottery ....................................................................................................................................... 131
Transient Room Tax – 1% ................................................................................................................... 132
Foreclosed Land Sales ......................................................................................................................... 133
Victims’ Assistance. ............................................................................................................................ 134
Law Library ......................................................................................................................................... 135
County Clerk Records .......................................................................................................................... 136
Court Facilities ..................................................................................................................................... 137
Deschutes County Communication System Reserve ........................................................................... 138
Community Development ................................................................................................................... 139
CDD Groundwater Partnership ............................................................................................................ 140
Newberry Neighborhood ..................................................................................................................... 141
GIS Dedicated Fund ............................................................................................................................ 142
Natural Resource Protection ................................................................................................................ 143
Federal Forest Title III ......................................................................................................................... 144
Surveyor ............................................................................................................................................... 145
Public Land Corner Preservation ......................................................................................................... 146
Countywide Transportation SDC Improvement Fee ........................................................................... 147
Dog Control ......................................................................................................................................... 148
Adult Parole and Probation .................................................................................................................. 149
Deschutes County 9-1-1 County Service District (9-1-1 C.S.D.) .................................................... 150
Extension and 4-H ............................................................................................................................... 151
American Rescue Plan Act (ARPA) .................................................................................................... 152
Nonmajor Debt Service Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Deschutes County Full Faith and Credit Debt Service ........................................................................ 153
iv
Deschutes County, Oregon
Table of Contents
As of and For the Year Ended June 30, 2021
Combining and Individual Fund Statements and Schedules – Nonmajor Funds (continued)
Internal Service Funds
Combining Statement of Net Position.......................................................................................................154
Combining Statement of Revenues, Expenses, and Changes in Net Position...........................................156
Combining Statement of Cash Flows ........................................................................................................158
Schedule of Revenues, Expenses, and Changes in Net Position – Budget and Actual
Facilities ............................................................................................................................................... 160
Administrative Services ....................................................................................................................... 161
Board of County Commissioners ......................................................................................................... 162
Finance ................................................................................................................................................. 163
Finance Reserve ................................................................................................................................... 164
Legal .................................................................................................................................................... 165
Human Resources ................................................................................................................................ 166
Information Technology ...................................................................................................................... 167
Information Technology Reserve ........................................................................................................ 168
Insurance .............................................................................................................................................. 169
Health Benefits .................................................................................................................................... 170
Other Financial Schedules
Schedule of Property Taxes Transactions – All County Taxes ...................................................................171
Schedule of Long-Term Debt Principal Transactions ................................................................................. 172
Schedule of Long-Term Debt Interest Transactions .................................................................................... 173
Schedule of Future Debt Service Requirements of Pension Obligation Bonds ...........................................174
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct Borrowings –
Governmental Activities ......................................................................................................................... 175
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct Borrowings–
Business-Type Activities ........................................................................................................................ 177
v
Deschutes County, Oregon
Table of Contents
As of and For the Year Ended June 30, 2021
STATISTICAL SECTION
Statistical Section Contents........................................................................................................................178
Financial Trends
Net Position by Component – Last Ten Fiscal Years ...........................................................................179
Changes in Net Position – Last Ten Fiscal Years ................................................................................. 181
Fund Balances - Governmental Funds – Last Ten Fiscal Years ........................................................... 185
Changes in Fund Balances - Governmental Funds – Last Ten Fiscal Years ........................................ 187
Revenue Capacity
Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ................189
Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................................... 191
Principal Property Taxpayers – Current Fiscal and Nine Years Ago .................................................... 193
Property Taxes Levies and Collections – Last Ten Fiscal Years .......................................................... 194
Debt Capacity
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .............................................................. 195
Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ................................................. 197
Direct and Overlapping Governmental Activities Debt ........................................................................ 198
Legal Debt Margin Information – Last Ten Fiscal Years ..................................................................... 199
Pledged-Revenue Coverage – Last Ten Fiscal Years ........................................................................... 202
Demographic and Economic Information
Demographic and Economic Statistics – Last Ten Calendar Years ...................................................... 203
Principal Employers – Current Year and Nine Years Ago ................................................................... 204
Operating Information
Full-Time Equivalent County Government Employees by Function/Program –
Last Ten Fiscal Years ......................................................................................................... .......... 205
Operating Indicators by Function/Program – Last Ten Fiscal Years .................................................... 206
Capital Asset Statistics by Function/Program – Last Ten Fiscal Years .............................................. 208
Audit Comments and Disclosures Required By State Regulations
Audit Comments and Disclosures Required by State Regulations .................................... ... .............. .. 209
Independent Auditor’s Report Required by Oregon State Regulations ................................................. .. 210
Introductory Section
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
1300 NW Wall Street Bend, Oregon 97703
(541) 388-6565 nick.lelack@deschutes.org www.deschutes.org
COUNTY ADMINISTRATOR NICK LELACK
December 31, 2021
To the Board of County Commissioners and Citizens of Deschutes County, Oregon:
We are pleased to submit the Annual Comprehensive Financial Report of Deschutes County, Oregon (the County) as of and
for the year ended June 30, 2021, together with the opinion of our independent certified public accountants, Eide Bailly
LLP. This report, required by Oregon Revised Statutes (ORS 297.425), is prepared by the Deschutes County Finance
Department. Also included are Audit Comments and Disclosures required under the Minimum Standards for Audits of
Oregon Municipal Corporations Section of the Oregon Administrative Rules (OAR).
In addition, the County is required to have a comprehensive single audit of its Federal Assistance Programs in accordance
with the Single Audit Act, Office of Management and Budget (OMB) Compliance Supplement and the provisions of
Government Auditing Standards promulgated by the U.S. Comptroller General as they pertain to the financial and
compliance audits. The report on the County’s compliance with applicable Federal laws and regulations related to the Single
Audit Act, OMB Compliance Supplement will be available in the County’s separately issued Single Audit report prior to
March 31, 2021.
This report is prepared in conformance with the guidelines for financial reporting developed by the Government Finance
Officers Association of the United States and Canada and the principles established by the Governmental Accounting
Standards Board (GASB), including all effective GASB pronouncements. It presents fairly the financial position of the
various funds of the County as of June 30, 2021, and the results of operations for the year then ended in conformity with
accounting principles generally accepted in the United States of America (US GAAP). The report consists of management’s
representations concerning the finances of the County. Consequently, management assumes full responsibility for the
completeness and reliability of all information presented in this report. To provide a reasonable basis for making these
representations, County management has established a comprehensive internal control framework that is designed both to
protect the County’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of
the County’s financial statements. Because the cost of internal control should not outweigh its benefits, the County’s
comprehensive framework of internal controls has been designed to provide reasonable assurance that the financial
statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief,
this financial report is complete and reliable in all material respects.
Accounting principles generally accepted in the United States of America require that management provide a narrative
introduction, overview, and analysis to accompany the basic financial statements in the form of Management Discussion and
Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with
it. Deschutes County’s MD&A can be found immediately following the independent auditors’ report.
Profile of the County
The County, formed in 1916, is located in Central Oregon and covers an area of 3,055 square miles. The County has three
full-time commissioners, who are elected at-large to serve four-year terms. Daily administrative duties are overseen by an
appointed County Administrator, while the Board of County Commissioners sets policy, adopts the annual budget and
passes ordinances in accordance with state law.
1
The County provides a full range of services including sheriff’s patrol, investigative and correction services, construction
and maintenance of roads and bridges, property assessment, tax collection, public and behavioral health services, land use
planning, building permitting and inspections, prosecution of criminals, veterans services, justice court, parole & probation,
election services, records maintenance, and operation of a landfill, a fair and expo center, and an RV park.
Blended component units, although legally separate entities, are, in substance, part of Deschutes County’s operations and are
included as part of Deschutes County. Accordingly, the Countywide Law Enforcement District, Rural Law Enforcement
District, Deschutes County 9-1-1 and Deschutes County Extension and 4-H are reported as special revenue funds of
Deschutes County.
The County utilizes a budget committee, consisting of the three elected commissioners and an equal number of citizens-at-
large, to review and approve the proposed budget for each fiscal year. The annual budget serves as the foundation for
Deschutes County’s financial planning and control. The appropriated budget is prepared and adopted for all County funds as
required by Oregon Local Budget Law (ORS Chapters 294.305-294.565). The board order adopting the budget establishes
appropriations for expenditures within each fund, which cannot legally be exceeded. Budget-to-actual comparisons are
provided in this report for each individual governmental and proprietary fund for which an appropriated annual budget has
been adopted. For the General Fund and the major special revenue funds, this comparison is presented as part of the required
supplementary information. All other funds are presented in a subsection of this report “Combining and Individual Fund
Statements and Schedules”.
Local Economy
Deschutes County is the outdoor recreation capital of Oregon. With snow-capped peaks dominating the skyline to the west
and the wide-open high desert extending to the east, the beauty and uniqueness of Deschutes County captures the awe of
locals and visitors alike. Deschutes County is a bustling, exciting place where progress and growth are hallmarks.
Beginning in the early 1990s, Deschutes County experienced rapid population growth. This growth is believed to be largely
due to the area’s invigorating climate and year-round recreation activities. According to the Portland State Population
Research Center (Oregon Population Forecast Program), the population was estimated to be 203,390, as of July 1, 2021, an
increase of approximately 27% since 2010, and is projected to exceed 300,000 by 2043. Recreational activities include
downhill and cross-country skiing, snowboarding, fishing, hunting, hiking, trail running, rock-climbing, road and mountain
biking, mountain climbing, river floating, whitewater rafting and golfing. Deschutes County is the host of diverse annual
events including the Bend Brewfest, Bend Venture Conference, Sunriver Music Festival, Sisters Outdoor Quilt Show,
Cascade Children’s Festival/Balloons over Bend, Sisters Rodeo, WinterFest and Bend Film Festival.
In Fiscal Year 2021, the County’s assessed valuation of taxable property increased by 5.4%, approximately $1.4 billion, to a
total of $27.3 billion. Formerly a region dependent on wood products, Deschutes County has steadily diversified its
employment and economic base. For the past two decades, Deschutes County has experienced growth in the technology
sector and is home to award winning craft breweries. Numerous companies from the Silicon Valley, Portland-Vancouver
Metro and Puget Sound have relocated or expanded here. Many of these firms are small but extremely innovative, producing
niche-market products from semiconductors to software, medical instruments to recreational equipment. Tourism in
Deschutes County contributes to the diversified economy due to the abundance of year-round recreational activities. The
County is home to a major medical center, designated as a Level II Trauma Center with over 350 active medical staff.
Financial Policies
The County has established policies which are reviewed and adopted annually by the Board of County Commissioners in
conjunction with the budget process. The County recognizes the need to ensure that it is capable of adequately funding and
providing County services needed by the community on a sustainable basis.
The Board acknowledges that in order to maintain a prudent level of financial resources to protect against the need to reduce
service levels or raise taxes (voter-approved local option levy) and fees due to temporary revenue shortfalls or unforeseeable
one-time expenditures, the County strives to maintain a working capital balance in each fund, based on the function of that
fund. For most operating funds, the level is 8.3% (one month) of the fund’s operating budget. For funds with property taxes
as a significant portion of revenues, the level is one-third (four months) of estimated annual property tax collections.
2
Long-Term Financial Planning
The state retirement benefit system, known as PERS, sets rates for employers every two years. Due to a number of factors,
PERS rates charged to employers was anticipated to increase dramatically over the next several years potentially causing a
significant strain on publicly funded services. In response, the Oregon Legislature passed and the Governor signed SB 1049
into law on June 11, 2019. SB 1049 is a comprehensive piece of legislation intended to address the increasing cost of
funding Oregon’s public retirement system, by providing relief to public employers for escalating PERS contribution rate
increases. The legislation included several changes including the Employer Incentive Fund that provided a 25% match to
cash investments made in a new side account invested in the retirement system. The County invested $13 million, and was
matched $3.25 million, for a total investment credited to the County of $16.25 million. Over the 2021-23 biennium the new
side account is expected to reduce retirement costs by $2.9 million and the balance of SB 1049 changes is expected to reduce
or defer retirement costs by an additional $6.4 million. These changes and a strategy to smooth rates over the next fifteen
years will allow the County to maintain future rate adjustments at or below normal cost of living increases.
Major Initiatives
The County plans to spend $30 million during the next five years on road improvement projects. House Bill 2017-A, signed
by the Governor, will phase in increases to the State Gas Tax and Vehicle Registration fees over the next several years. This
action increases the resources for road maintenance and improvements for the County by an estimated $4.9 million per year
over the next several years. This will allow the County to move forward on a number of projects in the Capital
Improvement Plan that have not been funded in the past.
In 2020, the Health Department and the Sheriff’s Office partnered on the development and opening of a Stabilization Center
for Deschutes County. The purpose of a crisis stabilization center is to provide a site for public safety and health staff to
place individuals with acute mental health who are experiencing a crisis in lieu of sending them to jail or hospital. The
Crisis Stabilization Center has coordinated services for mental health in a secured and safe facility. Resources for the Crisis
Stabilization Center are included in both the Sheriff’s Office budget and the Health Department’s budget for FY 2021. The
facility is located within the Public Safety Campus, in the City of Bend, and is available to area partner agencies.
The uncertainty of the COVID-19 pandemic represented a major concern for the County in terms of potential impacts on the
health of our residents and the financial condition of our organization. Financially, we found that the infusion of state and
federal dollars represents a significant opportunity to invest in the long-term success of county operations. In early FY
2021, CARES funds served as a stabilizing factor for county operations, especially for the Fair & Expo Center, which was
by far the hardest hit department with respect to loss revenue. CARES funds also represented a lifeline to many businesses
via pass through relief grants, as well as to individual residents through partnerships with area nonprofits for rent and
mortgage assistance, food recover, investments in childcare to support working families and more.
The American Rescue Plan Act (ARPA) represents an even larger opportunity to both stimulate economic activity in the
county, and to invest in both capital and operational needs to address longer term community and organizational challenges
and opportunities. The ARPA was signed into law on March 11, 2021, and includes $65.1 billion of direct, flexible aid to
every county in the United States. The funds will be distributed directly to counties from the U.S. Treasury in two tranches:
the first in late FY 2021 and the second payment one year later. The funds are allocated based on population; the County
will receive $38 million total – a $19 million payment in fiscal years 2021 and 2022. These purpose of the ARPA is to
provide a substantial infusion of resources to help turn the tide on the pandemic, address its economic fallout, and lay the
foundation for a strong and equitable recovery by funding much-needed relief to:
Support urgent COVID-19 response efforts to continue to decrease spread of the virus and bring the pandemic
under control
Replace lost revenue for eligible state, local, territorial, and Tribal governments to strengthen support for vital
public services and help retain jobs
Support immediate economic stabilization for households and businesses
Address systemic public health and economic challenges that have contributed to the inequal impact of the
pandemic
3
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to Deschutes County for its comprehensive annual financial report for
the fiscal year ended June 30, 2020. This was the 20th consecutive year that the County has received this prestigious award.
In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized
annual comprehensive financial report. This report must satisfy both accounting principles generally accepted in the United
States of America and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive
financial report continues to meet the Certificate of Achievement Program’s requirements and we will submit it to the
GFOA to determine its eligibility for another certificate. The County also received the GFOA’s Distinguished Budget
Presentation Award for its annual budget document for FY 2020. To qualify for this Distinguished Budget Presentation
Award, the County’s budget document had to be judged proficient as a policy document, a financial plan, an operations
guide and a communication device.
The preparation of the annual comprehensive financial report on a timely basis was made possible by the dedicated service
of the entire staff of the Finance Department.
Acknowledgment should also be given to the Board of County Commissioners for their interest and support in planning and
conducting the operations of the County in a responsible and progressive manner.
Respectfully submitted,
Nick LeLack Greg Munn
County Administrator Treasurer & Chief Financial Officer
4
Deschutes County Organizational Chart
As of June 30, 2021
5
Deschutes County Organizational Chart
As of June 30, 2021
6
List of Elected and Appointed Officials
As of June 30, 2021
ELECTED OFFICIALS
COUNTY COMMISSIONERS
Patti Adair
Philip Chang
Anthony DeBone
ASSESSOR
Scot Langton
SHERIFF
Shane Nelson
COUNTY CLERK
Nancy Blankenship
DISTRICT ATTORNEY
John Hummel
TREASURER
Greg Munn
JUSTICE COURT
Charles Fadeley
APPOINTED OFFICIALS
County Administrator - Tom Anderson
County Counsel – David Doyle
Chief Financial Officer – Greg Munn
County Internal Auditor - David Givans
Administrative Offices
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
7
8
Financial Section
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
What inspires you, inspires us. | eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
Independent Auditor’s Report
To the Deschutes County Commissioners
Deschutes County, Oregon
Bend, Oregon
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business‐type activities,
each major fund, and the aggregate remaining fund information of Deschutes County, Oregon (the County) as of and for
the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the
County’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the
auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in
order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business‐type activities, each major fund, and the aggregate remaining fund
information of the County, as of June 30, 2021, and the respective changes in financial position and, where applicable,
cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United
States of America.
9
Emphasis of a Matter
As discussed in Notes 1 and 4 H. to the financial statements, the County has adopted the provisions of GASB Statement
No. 84, Fiduciary Activities, which has resulted in a restatement of the net position as of July 1, 2020. Our opinions are
not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and
analysis and the required supplementary information as listed in the table of contents, be presented to supplement the
basic financial statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have applied certain
limited procedures to the required supplementary information in accordance with auditing standards generally accepted
in the United States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
County’s financial statements. The schedules of revenues, expenditures, and changes in fund balance – budget and
actual as listed in the table of contents, are the responsibility of management and were derived from and relate directly
to the underlying accounting and other records used to prepare the basic financial statements. The budgetary schedules
have been subjected to the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying accounting and
other records used to prepare the basic financial statements or to the basic financials statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the budgetary schedules are fairly stated, in all material respects, in relation to the basic financial statements as
a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
County’s financial statements. The introductory section, the combining and individual fund statements and schedules –
major funds, the combining and individual fund statements and schedules – nonmajor funds, the other financial
schedules, and statistical section, as listed in the table of contents are presented for the purpose of additional analysis
and are not a required part of the basic financial statements.
The combining and individual fund statements and schedules ‐ major funds and the combining and individual fund
statements and schedules – nonmajor funds are the responsibility of management and were derived from and relate
directly to the underlying accounting and other records used to prepare the basic financial statements. Such information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying accounting and
other records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the combining and individual fund statements and schedules ‐ major funds and the combining and individual
fund statements and schedules – nonmajor funds, are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
10
The introductory, other financial schedules and statistical sections have not been subjected to the auditing procedures
applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated December 31, 2021 on our
consideration of the County’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the effectiveness of the County’s internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in
considering the County’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
In accordance with the Minimum Standards of Audits of Oregon Municipal Corporations, we have issued our report
dated December 31, 2021, on our consideration of the County’s compliance with certain provisions of laws and
regulations, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules. The
purpose of that report is to describe the scope of our testing of compliance and the results of that testing and not to
provide an opinion on compliance.
For Eide Bailly LLP
Boise, Idaho
December 31, 2021
11
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
As management of Deschutes County, we offer readers of Deschutes County’s financial statements this narrative overview and
analysis of the financial activities of Deschutes County as of and for the Fiscal Year ended June 30, 2021. We encourage readers to
consider this information in conjunction with additional information that we have furnished in our letter of transmittal.
Financial Highlights
On a government-wide basis, total assets and deferred outflows of resources exceeded liabilities and deferred inflows of
resources by $225,396,000 as of June 30, 2021, an increase of $5,845,000 in net position from June 30, 2020. This change is
due primarily to increases in governmental fund balances, with overall governmental fund balances increasing by $26,449,000.
With new federal funding from the American Rescue Plan Act, the continued investment of State dollars into the County Road
CIP fund and Special Transportation Fund, as well as County investment made into infrastructure, the County is positioned well
for the future. It is anticipated that this buildup of fund balance will be exhausted by large capital expenditures and rising
pension expense.
The County reported a combined fund balance at June 30, 2021 of $173,030,000 for its governmental funds, an increase of
$26,449,000 from June 30, 2020. Of this balance, $42,979,000 is available to meet the County’s obligations. The remainder is
either non-spendable or restricted.
County General Fund
o The General Fund’s fund balance, including the sub-funds of the General Fund, was $33,267,000 as of June 30, 2021, an
increase of $4,578,000 from the balance at June 30, 2020.
o Fund balance is 65% percent of the Fund’s combined revenues and transfers in. Fund balance is 71% of the Fund’s
combined expenditures and transfers out.
The County’s Assessed Valuation of Taxable Property increased by 5.4% in Fiscal Year 2021.
Total bonded debt was $41,898,000 as of June 30, 2021, compared to total bonded debt of $46,618,000 as of June 30, 2020.
June 30, 2021 June 30, 2020
General Fund (Operations)15,024,000$ 13,621,000$
Sub-funds of the General Fund 18,243,000 15,068,000
33,267,000$ 28,689,000$
12
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Deschutes County’s basic financial statements. These basic
financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to
the financial statements. This report also contains other supplementary information in addition to the basic financial statements.
Government-wide financial statements.
The government-wide financial statements are designed to provide readers with a broad overview of Deschutes County’s finances, in a
manner similar to a private-sector business.
The Statement of Net Position presents information on all of Deschutes County’s assets, liabilities, deferred inflows/outflows of
resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator
of whether the financial position of Deschutes County is improving or deteriorating.
Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
The Statement of Activities presents information showing how Deschutes County’s net position changed during the fiscal year.
Changes in net position are reported when the underlying event giving rise to the change occurs, regardless of the timing of the related
cash flows. Thus, revenues and expenses are reported in this statement for some items, for example, property taxes and accrued
compensated leave that will result in cash flows in future fiscal periods.
Each of these government-wide financial statements, Statement of Net Position and Statement of Activities, distinguish functions of
Deschutes County that are supported primarily by taxes and inter-governmental revenues (governmental activities) from other
functions that are intended to recover all, or a significant portion of, their costs through user fees and charges (business-type
activities). The governmental activities of Deschutes County include general government, public safety, roads, health services, and
education. The business-type activities of Deschutes County include Solid Waste operations, the Deschutes County Fair & Expo
Center and the RV Park.
The government-wide financial statements include four county service districts: Countywide Law Enforcement District, Rural Law
Enforcement District, Deschutes County 9-1-1 District and Deschutes County Extension and 4-H Service District. These entities are
legally separate but are included as blended component units based on the criteria described in the Notes to Financial Statements (Note
1 – Summary of Significant Accounting Policies). Requests for copies of the separately issued financial statements for the county
service districts should be addressed to Deschutes County Finance Department, 1300 NW Wall Street, Suite 200, Bend, OR 97703.
Fund financial statements.
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities
or objectives. Deschutes County, like other state and local government entities, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. Each of the funds of Deschutes County is classified in one of three categories:
governmental funds, proprietary funds, or fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions as governmental activities in the
government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at
the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the
information presented for governmental funds with similar information presented for governmental activities in the government-wide
financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing
decisions. A reconciliation from the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position and a
reconciliation from the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-
wide Statement of Activities have been included in this report.
Reconciliation of the Governmental Funds Balance Sheet to the Governmental Activities column on the Statement of Net Position –
The measurement criteria for each statement result in significant differences between these two statements.
Capital assets of $152,995,403 used in governmental activities are not financial resources and therefore are not included in
fund balance but are part of net position.
Liabilities which will be liquidated more than one year from balance sheet date of $202,982,000, are not reported on the
Balance Sheet but are reported on the Statement of Net Position.
Deferred outflows and inflows of resources, related primarily to reporting the County’s defined benefit pension plan and other post-
employment benefit plan, are reported in the Statement of Net Position but not on the Balance Sheet.
13Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance to the Governmental Activities column of
the Statement of Activities – The fund balances of the County’s governmental funds increased by $26,449,000 during FY 2021 while
the net position of governmental activities increased by $1,428,000. This $5,021,000 difference is due to fiscal year transactions that
are reported differently on each statement.
Governmental expenditure of $3,729,000 (increases net position) for the repayment of long-term debt is not an expense on the
Statement of Activities.
Governmental expenditure of $11,774,000 (increases net position) for the acquisition of capital assets is not an expense on the
Statement of Activities; whereas, $10,384,000 (decreases net position) of depreciation is an expense on the Statement of
Activities.
Governmental revenues earned, but not collected, of $3,451,000 (increases net position) are shown on the Statement of Activities.
Governmental revenue of $211,000 (decreases net position) received for repayment of long-term loans are not revenues on the
Statement of Activities.
Governmental activities include a change of $5,403,000 (increases net position) in net position held by internal service funds.
Other changes totaling $21,036,000 (decreases net position) from other non-current liabilities are shown as expenses on the
Statement of Activities.
Deschutes County reported activity in forty-six (46) individual governmental funds and nine (9) sub-funds during Fiscal Year 2021.
Information is presented separately in the governmental funds Balance Sheet and in the governmental funds Statement of Revenues,
Expenditures, and Changes in Fund Balances for the General Fund and the County’s major funds (Sheriff’s Office, Countywide Law
Enforcement District, Rural Law Enforcement District, Road, Road CIP, PERS Reserve and Health Services). Data from all other
governmental funds are combined into a single, aggregated presentation. Individual data for each of these non-major governmental
funds is provided in the form of combining statements in the “Other Supplementary Information” section of this report and in the
budget to actual comparison schedules.
Deschutes County adopts an annual budget for each of its funds and a budgetary comparison statement has been provided for each to
demonstrate compliance with its annual budget.
Proprietary funds. Deschutes County maintains two different types of proprietary funds. Enterprise funds are used to report the same
functions as business-type activities in the government-wide financial statements. Deschutes County uses enterprise funds to account
for its Solid Waste, Fair & Expo Center operations and RV Park. An internal service fund is an accounting device used to accumulate
and allocate costs internally among Deschutes County’s various functions. Deschutes County uses internal service funds to account for
its facilities, administrative, commissioner, finance, legal, personnel, information technology, insurance services, and health benefits.
Because these services predominately benefit governmental rather than business-type functions, they have been included within
governmental activities in the government-wide financial statements.
Proprietary funds financial statements provide similar, but more detailed, information compared to the government-wide financial
statements. The enterprise fund financial statements provide information separately for Solid Waste, Fair & Expo Center operations
and the RV Park. All three enterprise-funds are considered to be major funds of Deschutes County. The internal service funds are
combined into a single, aggregated presentation in the proprietary funds’ financial statements. Individual fund data for the internal
service funds is provided in the form of combining statements in the “Other Supplementary Information” section of this report and in
the budget to actual comparison schedules.
Fiduciary funds. Fiduciary funds, all of which are custodial funds, are used to account for resources held for the benefit of third
parties. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not
available to support Deschutes County’s own programs.
14Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided
in the government-wide and fund financial statements.
Other information. In addition to the basic financial statements and accompanying notes, this report also presents as required
supplementary information, the budgetary comparisons for the General Fund and major special revenue funds.
The combining statements referred to above in connection with non-major governmental funds and internal service funds are
presented in the “Other Supplementary Information” section of this report.
Government-wide Financial Analysis
Deschutes County Net Position
The County’s net position at June 30, 2021 was $225,396,000. Net position may serve as a useful indicator of an entity’s financial
strength as it measures the entity’s excess of assets and other resources over its obligations on a long-term basis.
The largest portion (approximately 73%) of Deschutes County’s net position represents its net investment in capital assets including
land, infrastructure, buildings, roads and equipment. These assets are used to provide core services to Deschutes County citizens and
are not available for future spending. The portion of net position restricted for use in its long-term capital projects, debt service
requirements, public safety, roads and health programs totaled $86,559,000 or 38%. Due in part to the net pension liability and
liability for Other Post-Employment Benefits (OPEB) and the impact on net position, the unrestricted category of net position is
negative for both governmental activities and business-type activities by a total of $25,611,000.
Governmental activities Business-type activities Total
2021 2020 2021 2020 2021 2020
Assets other than capital assets 248,529,032$ 199,803,717$ 19,370,157$ 14,391,030$ 267,899,189$ 214,194,747$
Capital assets 152,995,403 151,818,864 45,661,367 47,523,513 198,656,769 199,342,377
Total assets 401,524,434 351,622,581 65,031,524 61,914,543 466,555,958 413,537,124
Deferred outflows of
resources 55,279,998 54,126,674 1,773,459 1,788,773 57,053,457 55,915,447
Non-current liabilities 206,098,238 175,339,359 22,389,825 23,433,741 228,488,063 198,773,100
Current liabilities 62,228,005 33,420,353 2,630,736 2,564,018 64,858,741 35,984,371
Total liabilities 268,326,243 208,759,712 25,020,561 25,997,759 293,346,804 234,757,471
Deferred inflows of
resources 4,723,058 14,662,661 143,782 481,910 4,866,840 15,144,571
Net position:
126,591,425 121,372,936 37,856,359 38,733,640 164,447,785 160,106,576
Restricted 86,559,219 75,890,142 - - 86,559,219 75,890,142
Unrestricted (29,395,513) (14,936,196) 3,784,281 (1,509,994) (25,611,232) (16,446,189)
Net position 183,755,131$ 182,326,882$ 41,640,640$ 37,223,647$ 225,395,771$ 219,550,529$
Net investment in capital assets
15Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Changes in Net Position
The net position of the County increased by $5,845,000 during FY 2021. Discussion and analysis of the changes for both
governmental activities and business-type activities are included below.
CHANGES DUE TO GOVERNMENTAL ACTIVITIES
Governmental activities increased net position by $1,428,000 or 1%. Program expenses increased by 21%, program revenues
increased by 24% and taxes increased by 8%.
Governmental activities rely on general revenues to support the function. Property taxes make up the largest share of this support at
36% and are levied for general purposes, law enforcement, 9-1-1 operations and extension/4-H services. Fees, fines and charges
provide 24% of governmental activities funding including state gas tax and registration fees, law enforcement related fees and fees for
services provided by the Clerk’s Office and Community Development. Federal and State operating grants and contributions provide
significant resources that are used for public safety and health services.
FY 2021 FY 2020 FY 2021 FY 2020 FY 2021 FY 2020
Program revenues:
Charges for services 55,549,712$ 47,912,021$ 15,929,145$ 15,392,153$ 71,478,857$ 63,304,174$
Operating grants and
contributions 77,638,552 59,658,417 57,495 53,167 77,696,047 59,711,584
Capital grants and
contributions 93,134 145,584 - - 93,134 145,584
General revenues:
Property taxes 82,457,275 79,302,996 - - 82,457,275 79,302,996
Other taxes 11,431,704 7,560,467 - - 11,431,704 7,560,467
Other 648,532 4,888,442 38,182 358,306 686,714 5,246,748
Total revenues 227,818,908 199,467,926 16,024,822 15,803,625 243,843,731 215,271,551
Expenses:
General government 49,428,669 50,607,355 - - 49,428,669 50,607,355
Public safety 85,546,513 70,086,827 - - 85,546,513 70,086,827
County roads 25,488,902 17,743,525 - - 25,488,902 17,743,525
Health and welfare 62,685,989 45,728,065 - - 62,685,989 45,728,065
Interest on long-term debt 1,497,982 1,808,997 - - 1,497,982 1,808,997
Solid waste - - 9,911,481 12,526,176 9,911,481 12,526,176
Fair & expo center - - 3,018,117 4,759,772 3,018,117 4,759,772
RV park - - 420,836 420,191 420,836 420,191
Total expenses 224,648,055 185,974,769 13,350,434 17,706,139 237,998,489 203,680,908
3,170,854 13,493,157 2,674,388 (1,902,514) 5,845,242 11,590,643
Transfers (1,742,604) (1,624,789) 1,742,604 1,624,789 - -
Change in net position 1,428,249 11,868,368 4,416,992 (277,725) 5,845,242 11,590,643
Net position, Beginning of year 182,326,882 170,458,513 37,223,648 37,501,374 219,550,530 207,959,887
Net position, End of year 183,755,130$ 182,326,882$ 41,640,640$ 37,223,648$ 225,395,771$ 219,550,529$
Governmental activities Business-type activities Total
Excess (deficiency) before special
items/transfers
16Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
CHANGES DUE TO BUSINESS-TYPE ACTIVITIES
Business-type activities increased net position by $4,417,000 or 12%.
Solid Waste: During FY 2021, the County’s solid waste operation experienced an increase in net position of $3,572,000. The
operating income during FY 2021 was $3,631,000. The full cost of operations includes depreciation and accrual of landfill closure and
post-closure costs.
Fair and Expo Center: The operating loss from the County’s Fair & Expo Center during FY 2021 was $1,215,000; however, as the
Fair & Expo is a large contributor to the County’s tourism industry, its losses are partially offset by transfers from the Transient Room
Tax Funds and the General Fund. During FY 2021, the overall subsidy provided was $1,615,000. With the State of Oregon COVID-19
restrictions still in place during summer 2020, the Fair & Expo missed out on some of its most active months. Revenues were
$913,000 less than the prior year and operating expenses were $1,721,000 less than the prior year.
RV Park: Operating income for the RV Park was $256,000, an increase of $218,000 from FY 2020. Utilization of the RV Park was
31% in FY 2020 and returned to full operations by the end of FY 2021.
With business-type activities, Solid Waste and the RV Park activities generated sufficient operating revenues during FY 2021 to cover
operating expenses. Approximately 100% of program revenues for business-type activities come from charges for services.
17Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
18Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
19Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Financial Analysis of the County’s Funds
Deschutes County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental Funds:
The focus of Deschutes County’s governmental funds is to provide information on near-term inflows, near-term outflows and balances
of spendable resources. Such information is useful in assessing Deschutes County’s financing requirements. In particular, unassigned
fund balance may serve as a useful measure of a government’s net resources available for spending as of the end of the fiscal year.
As of June 30, 2021, $173,030,000 is the reported combined ending fund balance for Deschutes County’s governmental funds, a
significant increase of $26,449,000 from June 30, 2020. Changes, amounts and percentages, in the fund balances of the major
governmental funds and of the other governmental funds were:
MAJOR
o General Fund (including sub-funds): increase of $4,578,000, 16%
o Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District (combined): decrease of
$1,240,000, -7%
o Road: increase of $4,605,000, 43%
o Road CIP: decrease of $1,588,000, -6%
o Health Services: increase of $9,931,000, 63%
o PERS Reserve: increase of $2,011,000, 79%
NONMAJOR
o Nonmajor special revenue: increase of $9,193,000, +23%
o Nonmajor capital projects: decrease of $548,000, -11%
o Nonmajor debt service: decrease of $492,000, -51%
Significant Changes in Major Funds
General Fund:
As of June 30, 2021, the fund balance of Deschutes County’s General Fund was $33,267,000. Of this fund balance, $18,243,000 is
nonspendable, committed or assigned for specific use and $15,024,000 is unassigned. One measure of the General Fund’s liquidity is
the relationship of the fund balance to the Fund’s total expenditures. The fund balance as of June 30, 2021, for the General Fund is
93% of total General Fund expenditures and 71% of total General Fund combined expenditures and transfers out.
Deschutes County’s General Fund balance increased by $4,578,000, 16%, during Fiscal Year 2021. Revenues increased by
$8,608,000, 21%, over the prior year due. This significant increase was due to COVID-19 funding that increased intergovernmental
payments by $8,285,000, 177%. Property tax revenues increased by $1,278,000, 4%, and payments on contracts of sale decreased by
$1,405,000, 88%. Expenditures increased by $7,652,000, 27%.
Sheriff, Countywide Law Enforcement District and Rural Law Enforcement District:
The County’s Sheriff’s services are funded through two voter-approved county service district property tax levies. One district levies a
tax throughout the County to provide funding for countywide services and the other levies a tax in the unincorporated area to provide
funding for Sheriff’s services outside city boundaries. Resources from the two law enforcement districts, totaling $41,276,000, were
paid to the Sheriff’s fund where Sheriff’s services expenditures are recorded. Combined fund balances of these three major funds
decreased by $1,240,000. Property tax revenue increased by 4% over the prior year.
Road:
The fund balance of the Road fund increased by $4,605,000, 43%, during FY 2021. During FY 2021, $5,264,000 was transferred from
the Road Fund to the Road Capital Improvement Plan fund. The Road fund receives the majority of its revenue from the State of
Oregon gas tax, vehicle registrations, and the federal Secure Rural Schools Program. Motor vehicle revenues in FY 2021 increased
$546,000, 3.25%, as operations returned closer to normal following COVID-19 stay-at-home orders that occurred during FY 2020.
The fund balance will be used in the future to maintain county road systems.
20Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Road CIP:
The County established a capital project fund in FY 2017 with annual transfers to be received from the Road Fund, a major fund, for
capital improvement projects. Transfers into this fund during FY 2021 were $5,264,000 from the Road Fund and $1,555,000 from a
non-major special revenue fund. Expenditures for road projects occurring during FY 2021 totaled $11,742,000. Overall change to fund
balance was a decrease of $1,588,000.
Health Services:
Fund balance for the Health Services Fund increased by $9,931,000, or 63%. Revenue within the Health Services fund increased by
$19,749,000, 57%, from the prior year, while expenditures increased by $7,273,000, 17%, over the prior year. With the future delivery
model of health services changing in the future, fund balance is maintained to ensure continuation of services.
PERS Reserve:
Fund balance for the PERS Reserve Fund increased by $2,011,000, or 79%. The increase in PERS Reserve fund is due to the transfer
of $2,000,000 from the General Fund. The PERS Reserve fund has been reported in FY 2021 as a major fund for consistency and is
anticipated to be reported as a non-major fund during FY 2022.
The combined fund balances of the County’s non-major special revenue funds, increased by $9,193,000, 23%. The Special
Transportation fund grew by $1,758,000 during FY 2021 from the build-up of resources accumulated for transit-based projects to
continue in FY 2022. The Transient Room Tax fund and Transient Room Tax-1% fund contributed a net increase of $2,982,000 to
fund balance, as tourism rebounded during FY 2021. The Community Development Department’s fund balance increased by
$1,520,000 due to the continued strength in real estate development. The County assesses fees for future transportation requirements
which contributed $1,608,000 to the fund balance of the Countywide Transportation SDC Improvement fund during FY 2021.
The resources of the debt service fund decreased by $489,000 during the fiscal year because of the retirement of $800,000 of Full
Faith & Credit Obligation Series 2010.
Proprietary funds:
The information presented in the proprietary funds statement is similar to that in the government-wide financial statements but
provides greater detail.
At June 30, 2021, the net position of the Solid Waste Department was $22,439,000, an increase of $3,572,000 compared to last year.
Charges for services increased $1,341,000, 11%. Current year expenses for landfill closure and post-closure costs decreased
$3,623,000. The estimate for post closure liability at June 30, 2021 was $10,320,000. Projections show the Solid Waste Department
revenues will continue to be adequate to cover the cost of current operations. The operation of the Solid Waste Department provides
the resources to be used in future years for the closure and post-closure costs associated with the landfills.
At June 30, 2021, the net position of the Fair and Expo Center was $17,079,000, an increase of $431,000, despite the annual fair being
canceled due to COVID-19 regulations. As the Fair & Expo center is a reason why many people visit Central Oregon, beginning in FY
2019, resources from the County’s transient room tax were made available to support this activity.
The County opened its RV Park in July 2007. After an initial near-capacity usage during summer 2007, the effects of the recession
impacted the operations through FY 2014. However, with a continued focus on marketing and a robust economy, the RV Park is a
profitable enterprise. The unrestricted net position at June 30, 2021 was $2,123,000, an increase of $414,000.
21Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
General Fund Budgetary Highlights
There were three budget adjustments to the General Fund’s original budget during FY 2021. The first adjustment increased
appropriations for transfers out and program expense by $79,670 and balanced the General Fund by decreasing contingency. The
second and third adjustments were necessary to recognize, and appropriate unforeseen expenditures primarily related to CARES
funding for COVID-19 relief and personnel costs. These adjustments recognized $7,900,000 in CARES funding and program expense
appropriations within Non-Departmental General Fund and increases of appropriation of $48,107 in Veterans’ Services, $46,000 in
Finance, and $15,000 in Property Management. The County’s assumptions for estimating revenues are conservative. The General
Fund’s actual revenues were $2,440,000 more than estimated. The variance is due to property taxes, charges for services and state
payments in excess of amounts estimated. The variance between appropriations and expenditures was $1,399,000, approximately
2.29% of final appropriations. Factors contributing to this variance include unfilled positions and decreased actual expenditures for
materials and services, primarily postage, office supplies, printing and binding, travel costs, and $9.3M of contingency.
Capital Asset and Debt Administration
Capital Assets. Deschutes County’s investment in capital assets for its governmental and business-type activities as of June 30, 2021,
was $198,656,000, net of accumulated depreciation. The book value of the depreciable assets is 50% of historical cost. This
investment in capital assets includes land, buildings, equipment and infrastructure such as roads and bridges. Additional information
on Deschutes County’s capital assets is included in Note 3.D.
Long-term debt. As of June 30, 2021, Deschutes County’s outstanding bonded debt was $41,898,000, all of which is backed by the
full faith and credit of the County.
Deschutes County’s bonded debt decreased by $4,719,600 during the fiscal year due to scheduled debt repayments.
Moody’s Investors Services upgraded the credit rating of Pension Bonds during June 2021 from Aa2 to Aa1. The rating is based on
the weighted average credit quality of the pension-bond participants. Deschutes County is one participant of many in the limited tax
bonds issued by the State of Oregon.
Moody’s Investors Services has assigned a credit rating of Aa1 to Deschutes County’s Full Faith & Credit obligations. This rating was
upgraded in FY 2019 through refinancing of the County’s 2008 & 2009 Full Faith & Credit obligations and was confirmed during an
annual review in April 2020.
State statutes limit the amount of general obligation debt a governmental entity may issue to 2% of its real market value. With real
market value of $47 billion, the current debt limitation for Deschutes County is $957,174,000. The County has no general obligation
debt at June 30, 2021.
Additional information on Deschutes County’s long-term debt is included in Note 3.F.
2021 2020 2021 2020 2021 2020
Pension Bonds 7,790,000$ 8,595,000$ -$ -$ 7,790,000$ 8,595,000$
Direct Borrowing 894,170 1,108,079 4,459,030 5,219,721 5,353,200 6,327,800
Full Faith & Credit 25,334,318 28,043,919 3,420,682 3,651,081 28,755,000 31,695,000
Total 34,018,488$ 37,746,998$ 7,879,712$ 8,870,802$ 41,898,200$ 46,617,800$
22Amounts may not total due to rounding
Deschutes County, Oregon
Management’s Discussion and Analysis
June 30, 2021
Key Economic Factors and Budget Information for the Future
The most recent actuarial valuation for the State of Oregon Public Employees Retirement System (PERS) was received by employers
in October 2020 and included employer rates to be in effect July 1, 2021 through June 30, 2023. The actuarial estimated employer
rates increasing between 0.5% and 3% for the next 2 fiscal years. The County expects PERS costs to remain at the higher levels for
several years.
The County established a PERS Reserve fund in 2004. The balance at June 30, 2021 was $4,570,000. The purpose of the fund is to
provide relief to departments as PERS rates increase. The County’s FY 2021 budget includes a General Fund transfer to the PERS
Reserve of $2,000,000, which will help to offset future PERS increases.
The County’s Assessed Valuation of Taxable Property increased from FY 2020 to FY 2021 by 5.4% to approximately $27.3 billion
and this growth in assessed value is expected to continue. The annual property tax levy is based on the assessed value times the tax
rate, not to exceed the permanent rate of $1.2783 per $1,000 of assessed valuation. For FY 2021, the County’s general levy will be at a
rate of $1.1783 per $1,000 of assessed value. This rate is consistent with the rate adopted for FY 2021.
Requests for Information
This financial report is designed to provide a general overview to those parties interested in Deschutes County’s finances. Questions
concerning any of the information provided in this report or requests for additional information should be addressed to Deschutes
County Finance Department, P.O. Box 6005, 1300 NW Wall Street, Suite 200, Bend, OR 97708.
23Amounts may not total due to rounding
Basic Financial Statements
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
This page left intentionally blank
Governmental Business - Type
Activities Activities Total
ASSETS
Current assets:
Cash and cash equivalents 69,056,864$ 5,593,072$ 74,649,936$
Investments, at fair value; plus accrued interest 158,025,228 12,775,426 170,800,654
Taxes receivable 2,835,668 - 2,835,668
Accounts receivable 12,941,104 882,637 13,823,740
Inventory 2,671,413 22,154 2,693,567
Prepaid expenses 836,794 96,868 933,663
Total current assets 246,367,071 19,370,157 265,737,228
Noncurrent assets:
Capital assets not being depreciated:
Land 13,848,841 1,924,037 15,772,878
Construction in progress 6,045,175 68,688 6,113,863
Capital assets net of accumulated depreciation:
Infrastructure 52,976,336 - 52,976,336
Land improvements 1,865,132 20,514,643 22,379,775
Building and improvements 58,302,841 19,443,034 77,745,875
Equipment and vehicles 17,909,605 3,695,504 21,605,108
Intangible assets 2,047,474 15,461 2,062,934
Total capital assets 152,995,403 45,661,367 198,656,769
Notes, contracts, and assessments receivable,
net of allowance 957,133 -957,133
Net OPEB RHIA asset 1,204,828 -1,204,828
Total noncurrent assets 155,157,364 45,661,367 200,818,730
Total assets 401,524,434 65,031,524 466,555,958
DEFERRED OUTFLOWS OF RESOURCES
Debt refunding 643,144 161,000 804,144
Net pension liability 54,562,678 1,612,459 56,175,137
Net OPEB RHIA asset 74,176 -74,176
Total deferred outflows of resources 55,279,998 1,773,459 57,053,457
Deschutes County, Oregon
Statement of Net Position
June 30, 2021
24
Amounts may not total due to rounding
See Notes to Financial Statements
Governmental Business - Type
Activities Activities Total
LIABILITIES
Current liabilities:
Accounts payable and other current liabilities 11,498,796$ 1,045,173$ 12,543,969$
Accrued interest 131,700 16,400 148,100
Unearned revenues 31,623,824 153,377 31,777,201
Current portion of noncurrent liabilities 18,973,685 1,415,785 20,389,470
Total current liabilities 62,228,005 2,630,736 64,858,741
Noncurrent liabilities:
Compensated leave 11,930,041 430,458 12,360,499
Total OPEB liability 33,167,543 1,072,580 34,240,123
Net pension liability 135,910,985 4,016,497 139,927,482
Bonds and notes payable (net of premiums and discounts)35,294,647 7,966,008 43,260,654
Accrued claims payable 8,768,708 - 8,768,708
Accrued landfill closure and postclosure costs - 10,320,067 10,320,067
Less current portion of noncurrent liabilities (18,973,685) (1,415,785) (20,389,470)
Total noncurrent liabilities 206,098,238 22,389,825 228,488,063
Total liabilities 268,326,243 25,020,561 293,346,804
DEFERRED INFLOWS OF RESOURCES
Net pension liability 2,596,019 76,719 2,672,738
Total OPEB liability 2,073,814 67,063 2,140,877
Net OPEB RHIA asset 53,225 -53,225
Total deferred inflows of resources 4,723,058 143,782 4,866,840
NET POSITION
Net investment in capital assets 126,591,425 37,856,359 164,447,785
Restricted for:
Capital projects 27,878,411 - 27,878,411
Debt service 335,233 -335,233
Public safety 17,260,545 - 17,260,545
Road 15,295,348 - 15,295,348
Health & welfare 25,789,683 - 25,789,683
Unrestricted (29,395,513) 3,784,281 (25,611,232)
Total net position 183,755,131$ 41,640,640$ 225,395,771$
Deschutes County, Oregon
Statement of Net Position
June 30, 2021
25
Amounts may not total due to rounding
See Notes to Financial Statements
Fees, Fines and Operating Capital Grants
Charges for Grants and and Governmental Business-type
Expenses Services Contributions Contributions Activities Activities Total
Governmental:
General government 49,428,669$ 18,863,342$ 11,305,432$ 93,134$ (19,166,761)$ -$ (19,166,761)$
Public safety 85,546,513 3,968,606 11,217,441 - (70,360,466) - (70,360,466)
County roads 25,488,902 28,723,520 - - 3,234,618 - 3,234,618
Health & welfare 62,685,989 3,994,244 55,115,678 - (3,576,067) - (3,576,067)
Interest and fiscal charges 1,497,982 - - - (1,497,982) - (1,497,982)
224,648,055 55,549,712 77,638,551 93,134 (91,366,658) - (91,366,658)
Business-type:
Solid Waste 9,911,481 13,486,467 3,656 - - 3,578,641 3,578,641
Fair and Expo Center 3,018,117 1,790,111 53,840 - - (1,174,166) (1,174,166)
RV Park 420,836 652,568 - - - 231,732 231,732
13,350,434 15,929,145 57,496 - - 2,636,207 2,636,207
Total 237,998,489$ 71,478,857$ 77,696,047$ 93,134$ (91,366,658)$ 2,636,207$ (88,730,451)$
General revenues:
Taxes:
Property taxes, levied for general purposes 42,614,194$ -$ 42,614,194$
Property taxes, levied for sheriff services 39,843,081 - 39,843,081
Transient room tax 11,431,704 - 11,431,704
Investment earnings 648,532 38,182 686,714
Transfers (1,742,604) 1,742,604 -
Total general revenues, special items, and transfers 92,794,907 1,780,786 94,575,693
Change in net position 1,428,249 4,416,993 5,845,242
Net position - Beginning of year 182,326,882 37,223,647 219,550,529
Net position - Ending of year 183,755,131$ 41,640,640$ 225,395,771$
Deschutes County, Oregon
Statement of Activities
Year Ended June 30, 2021
Total governmental activities
Total business-type activities
Net (Expense) Revenue and
Function/Program
Program Revenues Changes in Net Position
Amounts may not total due to rounding See Notes to Financial Statements 26
Rural Law
Enforcement Enforcement
General Fund Sheriff District District Road
ASSETS
Cash and cash equivalents 11,935,564$ 257,835$ 4,049,160$ 1,174,950$ 3,817,082$
Investments, at fair value;
plus accrued interest 27,309,905 589,964 9,266,605 2,688,915 8,735,200
Taxes receivable 564,144 - 480,708 196,271 -
Accounts receivable 834,754 362,737 - - 539,207
Notes, contracts, and assessments receivable 541,883 - - - 108,483
Inventory - - - - 2,671,413
Total assets 41,186,250$ 1,210,535$ 13,796,473$ 4,060,137$ 15,871,386$
LIABILITIES
Accounts payable 3,851,619$ 992,675$ -$ -$ 467,555$
Deposits 30,754 - - --
Unearned revenue 3,083,433 158,917 - - -
Total liabilities 6,965,806 1,151,592 - - 467,555
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 496,880 - 423,368 172,696 -
Unavailable revenue - special assessments - - - - 108,483
Unavailable revenue - services provided 366 58,943 - - -
Unavailable revenue - contracts of sale 456,319 - - - -
Total deferred inflows of resources 953,566 58,943 423,368 172,696 108,483
FUND BALANCES
Nonspendable 35,563 - - - 2,671,413
Restricted - - 13,373,104 3,887,440 12,623,934
Committed 9,963,834 - - - -
Assigned 8,243,592 - - - -
Unassigned 15,023,889 - - - -
Total fund balances 33,266,878 - 13,373,104 3,887,440 15,295,348
Total liabilities, deferred inflows of resources
and fund balances 41,186,250$ 1,210,535$ 13,796,473$ 4,060,137$ 15,871,386$
Countywide Law
Deschutes County, Oregon
Governmental Funds
Balance Sheet
June 30, 2021
Amounts may not total due to rounding
See Notes to Financial Statements 27
Road Capital Other Total
Improvement Health PERS Governmental Governmental
Plan Services Reserve Funds Funds
ASSETS
Cash and cash equivalents 6,874,254$ 8,572,965$ 1,389,684$ 21,722,177$ 59,793,671$
Investments, at fair value;
plus accrued interest 15,731,797 19,615,307 3,180,304 49,708,323 136,826,321
Taxes receivable - - - 1,594,546 2,835,668
Accounts receivable 1,354,221 7,818,467 - 1,723,181 12,632,566
Notes, contracts, and assessments receivable - - - 306,767 957,133
Inventory - - -- 2,671,413
Total assets 23,960,273$ 36,006,739$ 4,569,988$ 75,054,993$ 215,716,772$
LIABILITIES
Accounts payable 462,312$ 1,290,746$ -$ 1,526,196$ 8,591,103$
Deposits - - - - 30,754
Unearned revenue - 8,849,189 - 19,503,712 31,595,250
Total liabilities 462,312 10,139,934 - 21,029,908 40,217,107
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - - - 152,161 1,245,106
Unavailable revenue - special assessments - - - - 108,483
Unavailable revenue - services provided - 77,122 - 522,462 658,893
Unavailable revenue - contracts of sale ---- 456,319
Total deferred inflows of resources - 77,122 - 674,622 2,468,801
FUND BALANCES
Nonspendable - - - - 2,706,976
Restricted 23,497,961 25,789,683 - 48,172,416 127,344,538
Committed - - 4,569,988 5,178,047 19,711,868
Assigned - - - - 8,243,592
Unassigned - - - - 15,023,889
Total fund balances 23,497,961 25,789,683 4,569,988 53,350,463 173,030,864
Total liabilities, deferred inflows of resources
and fund balances 23,960,273$ 36,006,739$ 4,569,988$ 75,054,993$ 215,716,773$
Deschutes County, Oregon
Governmental Funds
Balance Sheet
June 30, 2021
28
Amounts may not total due to rounding
See Notes to Financial Statements
Total fund balances for governmental funds 173,030,864$
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds. 151,647,115
Prepaid expenses 661,273
Deferred outflows of resources
Net OPEB RHIA asset 74,176
Net pension liability 50,555,466
Debt refunding costs 643,144
Oregon PERS OPEB RHIA Plan 1,204,828
Internal service funds are used by the County to charge the cost of insurance,
facilities, administration, finance, legal, human resources and information
technology to County funds. The net position of the internal service funds is
included in governmental activities in the statement of net position. 10,834,667
Some of the County's receivables will be not be collected soon enough to pay
for the current year's expenditures and, therefore, are reported as deferred inflows
of resources in the governmental funds.2,470,982
Noncurrent liabilities applicable to the County's governmental activities are not due
and payable in the current period and, accordingly, are not reported as fund liabilities.
Interest on bonds and notes payable is not accrued in governmental funds, but rather
is recognized as an expenditure when due. All liabilities, current and noncurrent,
are reported in the statement of net position.
Balances at June 30, 2021, are:
Accrued interest on bonds and notes payable (131,700)
Bonds and notes payable (34,018,488)
Unamortized premium and discount on bonds (1,276,158)
Total OPEB liability (30,817,061)
Net pension liability (125,929,360)
Compensated leave (10,809,180)
Noncurrent liabilities and accrued interest (202,981,948)
Deferred inflows of resources
Total OPEB liability (1,926,849)
Net OPEB RHIA asset (53,225)
Net pension liability (2,405,362)
Net position of governmental activities 183,755,131$
Deschutes County, Oregon
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
June 30, 2021
29
Amounts may not total due to rounding
See Notes to Financial Statements
Rural Law
Enforcement Enforcement
General Fund Sheriff District District Road
REVENUES
Taxes - property 32,606,308$ -$ 28,491,286$ 11,462,817$ -$
Taxes - other - - - - -
Licenses and permits 36,425 - - - -
Fines, forfeitures and penalties 2,452 538,801 - - -
Special assessments - - - - 7,403
Investment earnings 130,516 6,480 61,876 19,570 42,549
Rents 677,129 - - - 1,080
Intergovernmental 12,963,331 45,371,238 - - 21,873,647
Charges for services 3,810,809 486,253 - - 1,596,192
Contributions and donations 3,387 35,175 - - -
Payments on contracts of sale 190,676 - - - -
Other 72,813 67,351 - - 20,082
Total revenues 50,493,847 46,505,299 28,553,162 11,482,387 23,540,954
EXPENDITURES
Current:
General government 26,843,207 - - - -
Public safety 6,996,226 47,219,837 27,293,257 13,982,785 -
County roads - - - - 12,700,652
Health and welfare 610,692 - - - -
Debt service:
Principal payments - - - - -
Interest - - - - -
Trustee fees - - - - -
Capital outlay 1,299,801 2,405,410 - - 971,225
Total expenditures 35,749,925 49,625,248 27,293,257 13,982,785 13,671,878
Excess (deficiency) of revenues
over expenditures 14,743,922 (3,119,949) 1,259,906 (2,500,398) 9,869,077
OTHER FINANCING SOURCES (USES)
Transfers in 850,270 3,392,077 - - -
Transfers out (11,016,460) (272,128) - - (5,264,273)
Total other financing sources (uses)(10,166,190) 3,119,949 - - (5,264,273)
Net change in fund balances 4,577,732 - 1,259,906 (2,500,398) 4,604,804
Fund balances - Beginning of year 28,689,146 - 12,113,199 6,387,839 10,690,544
Fund balances - End of year 33,266,878$ -$ 13,373,104$ 3,887,440$ 15,295,348$
Countywide Law
Deschutes County, Oregon
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
Year Ended June 30, 2021
30
Amounts may not total due to rounding
See Notes to Financial Statements
Road Capital Other Total
Improvement Health PERS Governmental Governmental
Plan Services Reserve Funds Funds
REVENUES
Taxes - property -$ -$ -$ 10,132,394$ 82,692,805$
Taxes - other - - - 11,431,704 11,431,704
Licenses and permits - 180,315 - 1,991,826 2,208,566
Fines, forfeitures and penalties - -- 771,535 1,312,788
Special assessments - -- -7,403
Investment earnings 53,327 81,731 11,523 172,371 579,944
Rents - 9,966 - 1,279,178 1,967,354
Intergovernmental 3,280,947 50,173,160 - 15,813,002 149,475,326
Charges for services - 3,790,235 - 13,242,334 22,925,825
Contributions and donations - 431,111 - 6,066 475,739
Payments on contracts of sale - -- -190,676
Other - -- -160,246
Total revenues 3,334,274 54,666,518 11,523 54,840,411 273,428,375
EXPENDITURES
Current:
General government - - 850 14,739,641 41,583,698
Public safety - - - 17,360,553 112,852,658
County roads - - - 1,326,142 14,026,795
Health and welfare - 50,250,261 - 2,916,728 53,777,680
Debt service:
Principal payments - - - 3,728,510 3,728,510
Interest - - - 1,590,121 1,590,121
Trustee fees - - - 1,200 1,200
Capital outlay 11,742,022 131,664 - 991,380 17,541,502
Total expenditures 11,742,022 50,381,925 850 42,654,275 245,102,163
Excess (deficiency) of revenues
over expenditures (8,407,748) 4,284,594 10,673 12,186,136 28,326,212
OTHER FINANCING SOURCES (USES)
Transfers in 6,819,612 5,879,356 2,000,000 2,963,345 21,904,660
Transfers out - (232,908) - (6,996,299) (23,782,068)
Total other financing sources (uses)6,819,612 5,646,448 2,000,000 (4,032,954) (1,877,408)
Net change in fund balances (1,588,136) 9,931,042 2,010,673 8,153,182 26,448,804
Fund balances - Beginning of year 25,086,097 15,858,641 2,559,315 45,197,281 146,582,060
Fund balances - End of year 23,497,961$ 25,789,683$ 4,569,988$ 53,350,463$ 173,030,864$
Deschutes County, Oregon
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
Year Ended June 30, 2021
31
Amounts may not total due to rounding
See Notes to Financial Statements
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds 26,448,804$
Financial resources received that are not revenues in the statement of activities
Payments on land sale contracts (210,762)
Revenues in the statement of activities that do not provide current financial resources are not reported
as revenues in the funds
Unavailable revenue - services provided (3,215,390)
Unavailable revenue - special assessments and property taxes (235,531)
Repayment of bond and other debt principal is an expenditure in the governmental funds,
but repayment reduces long-term liabilities in the statement of net position
Repayments on long-term debt 3,728,510
Governmental funds report capital outlays as expenditures. However, in the statement of activities,
the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense.
Acquisition of capital assets (includes $260,000 of capitalized M&S costs)11,774,031
Depreciation and amortization expense (10,384,042)
1,389,988
Net effect of miscellaneous transactions involving capital assets
(sales, trade-ins and adjustments)(37,861)
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in the governmental funds
Amortization of deferred debt refunding cost (52,618)
Amortization of bond premium / (discount), net 143,557
(Increase) / decrease in accrued interest 2,400
(Increase) / decrease in compensated leave (1,299,476)
Increase / (decrease) in prepaid expense 390,562
(Increase) / decrease in total OPEB liability (7,647,091)
(Increase) / decrease in deferred inflows - total OPEB liability 6,126,598
Increase / (decrease) in net OPEB RHIA asset 72,071
Increase / (decrease) in deferred outflows - net OPEB RHIA asset 173,346
(Increase) / decrease in deferred inflows - net OPEB RHIA asset (68,686)
(Increase) / decrease in net pension liability (22,868,221)
Increase / (decrease) in deferred outflows - net pension liability (22,515,072)
(Increase) / decrease in deferred inflows - net pension liability 26,506,321
(21,036,309)
Decrease in internal service fund net position (5,403,201)
Total net adjustments - year ended June 30, 2021 (25,020,556)
Change in net position of governmental activities - year ended June 30, 2021 1,428,249$
Year Ended June 30, 2021
Deschutes County, Oregon
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities
32
Amounts may not total due to rounding
See Notes to Financial Statements
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
ASSETS
Current assets:
Cash and cash equivalents 4,657,939$ 618,902$ 316,231$ 5,593,072$ 9,263,193$
Investments, plus accrued interest 10,651,384 1,401,030 723,012 12,775,426 21,198,907
Accounts receivable 811,338 19,132 52,167 882,637 308,537
Inventory - 22,154 - 22,154 -
Prepaid expenses - 94,558 2,310 96,868 175,521
Total current assets 16,120,661 2,155,777 1,093,719 19,370,157 30,946,158
Noncurrent assets:
Capital assets:
Capital assets not being depreciated:
Land 1,791,352 132,685 - 1,924,037 -
Construction in progress 68,688 - - 68,688 -
Capital assets net of accumulated depreciation:
Land improvements 14,678,843 4,453,845 1,381,956 20,514,643 20,667
Buildings and improvements 6,544,223 12,257,611 641,200 19,443,034 -
Equipment and vehicles 3,409,103 286,401 - 3,695,504 471,450
Intangible 15,461 - - 15,461 856,172
Total capital assets 26,507,669 17,130,541 2,023,156 45,661,367 1,348,288
Total assets 42,628,330 19,286,318 3,116,875 65,031,524 32,294,446
DEFERRED OUTFLOWS OF RESOURCES
Debt refunding 157,672 3,329 - 161,000 -
Net pension liability 1,024,530 587,929 - 1,612,459 4,007,212
Total deferred outlows of resources 1,182,202 591,257 - 1,773,459 4,007,212
LIABILITIES
Current liabilities:
Accounts payable 937,343 69,236 38,594 1,045,173 2,907,693
Accrued interest 13,800 800 1,800 16,400 -
Unearned revenues - 151,067 2,310 153,377 -
Current portion of noncurrent liabilities 969,819 248,269 197,697 1,415,785 5,578,743
Total current liabilities 1,920,963 469,372 240,401 2,630,736 8,486,436
Noncurrent liabilities:
Compensated leave 264,767 165,691 - 430,458 1,120,860
Total OPEB liability 735,483 337,097 - 1,072,580 2,350,482
Net pension liability 2,552,018 1,464,480 - 4,016,497 9,981,624
Bonds and notes (net of unamortized
premiums and discounts)6,453,302 561,243 951,462 7,966,008 -
Accrued claims payable - - - - 8,768,708
Accrued landfill closure and postclosure costs 10,320,067 - - 10,320,067 -
Less current portion of non-current liabilities (969,819) (248,269) (197,697) (1,415,785) (5,578,743)
Total noncurrent liabilities 19,355,818 2,280,242 753,765 22,389,825 16,642,933
Total liabilities 21,276,781 2,749,614 994,166 25,020,561 25,129,369
DEFERRED INFLOWS OF RESOURCES
Net pension liability 48,746 27,973 - 76,719 190,658
Total OPEB liability 45,986 21,077 - 67,063 146,965
Total deferred inflows of resources 94,732 49,050 - 143,782 337,623
NET POSITION
Net investment in capital assets 20,212,038 16,572,628 1,071,694 37,856,359 1,348,288
Unrestricted 2,226,981 506,285 1,051,016 3,784,281 9,486,379
Total net position 22,439,019$ 17,078,912$ 2,122,709$ 41,640,640$ 10,834,667$
Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Net Position
June 30, 2021
3333
Amounts may not total due to rounding
See Notes to Financial Statements
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
OPERATING REVENUES
Charges for services 13,486,467$ 1,790,111$ 652,568$ 15,929,145$ 38,304,693$
Total operating revenues 13,486,467 1,790,111 652,568 15,929,145 38,304,693
OPERATING EXPENSES
Personnel 2,870,540 1,486,703 - 4,357,243 11,473,759
Materials and services 5,148,867 821,675 291,093 6,261,635 32,601,389
Landfill closure/postclosure care costs (866,778) - - (866,778) -
Depreciation 2,703,189 697,430 105,177 3,505,796 255,400
Total operating expenses 9,855,818 3,005,808 396,270 13,257,896 44,330,548
Operating income (loss)3,630,649 (1,215,697) 256,298 2,671,249 (6,025,855)
NONOPERATING REVENUES (EXPENSES)
Grants 3,656 53,840 - 57,496 419,262
Investment earnings 35,777 11 2,394 38,182 68,588
Interest expense (169,273) (12,309) (20,299) (201,882) -
Gain or (loss) on sale of assets 113,610 - (4,267) 109,344 -
Total nonoperating revenues (expenses)(16,230) 41,542 (22,172) 3,140 487,850
Income (loss) before transfers 3,614,419 (1,174,155) 234,126 2,674,389 (5,538,005)
Transfers in - 1,615,472 180,000 1,795,472 467,445
Transfers out (42,091) (10,777) - (52,868) (332,641)
(42,091) 1,604,695 180,000 1,742,604 134,804
Change in net position 3,572,328 430,539 414,126 4,416,993 (5,403,201)
Net position - Beginning of year 18,866,691 16,648,372 1,708,583 37,223,647 16,237,868
Net position - End of year 22,439,019$ 17,078,912$ 2,122,709$ 41,640,640$ 10,834,667$
Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position
Year Ended June 30, 2021
34
Amounts may not total due to rounding
See Notes to Financial Statements
Fair & Expo Internal
Solid Waste Center RV Park Total Service Funds
Receipts from customers 13,404,827$ 1,814,024$ 610,292$ 15,829,142$ 38,150,214$
Payments to employees (2,510,986) (1,360,244) - (3,871,230) (10,022,374)
Payments to suppliers (5,081,387) (803,779) (287,583) (6,172,749) (28,868,477)
Net cash provided (used) by operating activities 5,812,453 (349,998) 322,709 5,785,164 (740,637)
Grants 3,656 53,840 - 57,496 419,262
Transfers in - 1,615,472 180,000 1,795,472 467,445
Transfers out (42,091) (10,777) - (52,868) (332,641)
Net cash provided (used) by noncapital (38,435) 1,658,535 180,000 1,800,100 554,066
financing activities
Acquisition and construction of capital assets (1,647,643) (73,613) - (1,721,256) (79,811)
Proceeds from sale of capital assets 186,950 - - 186,950 -
Principal paid on capital debt (698,148) (91,368) (201,575) (991,090) -
Interest paid on capital debt (163,206) (12,151) (20,299) (195,656) -
Net cash provided (used) by capital and related
financing activities (2,322,047) (177,132) (221,874) (2,721,053) (79,811)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments (2,609,892) (799,651) (208,694) (3,618,237) (350,723)
Interest 140,571 6,482 9,002 156,055 354,765
Net cash provided (used) by investing activities (2,469,320) (793,169) (199,692) (3,462,181) 4,042
Net increase (decrease) in cash and cash equivalents 982,651 338,236 81,143 1,402,029 (262,341)
Balances - Beginning of year 3,675,288 280,666 235,088 4,191,042 9,525,534
Balances - End of year 4,657,939$ 618,902$ 316,231$ 5,593,072$ 9,263,193$
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)3,630,649$ (1,215,697)$ 256,298$ 2,671,249$ (6,025,855)$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation expense 2,703,189 697,430 105,177 3,505,796 255,400
Change in operating accruals
Receivables (81,640) (1,642) (52,167) (135,449) (154,479)
Prepaid expenses and inventory - 61,024 (2,310) 58,714 24,689
Net pension liability 371,184 185,199 - 556,383 1,425,985
Accounts payable 67,480 (56,426) 13,435 24,489 68,472
Claims payable - - - - 3,639,751
Unearned revenues - 25,555 2,275 27,830 -
Compensated leave 14,295 (8,157) - 6,138 121,502
Total OPEB liability (25,924) (37,285) - (63,209) (96,101)
Accrued closure / postclosure (866,778) - - (866,778) -
Net cash provided (used) by operating activities 5,812,453$ (349,998)$ 322,709$ 5,785,164$ (740,637)$
NONCASH INVESTING ACTIVITIES
Change in fair value of investments (108,459)$ (9,443)$ (7,029)$ (124,931)$ (53,666)$
CASH FLOWS FROM OPERATING
ACTIVITIES
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Enterprise Funds
Deschutes County, Oregon
Proprietary Funds
Statement of Cash Flows
Year Ended June 30, 2021
35
Amounts may not total due to rounding
See Notes to Financial Statements
Custodial
Funds
Assets
Cash and cash equivalents 2,350,627$
Investments, at fair value; plus accrued interest 5,379,433
Accounts receivable 394,812
Notes receivable 512,688
Total assets 8,637,560
Liabilities
Accounts payable 763,591
Deposits 2,584,201
Due to other governments 1,065,641
Total liabilities 4,413,433
Deferred Inflows of Resources
Unavailable revenue - land auction sales 512,688
Net Position
Restricted for:
Individuals, organizations, and other governments 3,711,440
Total net position 3,711,440
Total Liabilities, Deferred Inflows of Resources, and Net Position 8,637,560$
Deschutes County, Oregon
Fiduciary Funds
Statement of Net Position
June 30, 2021
36
Amounts may not total due to rounding
See Notes to Financial Statements
Custodial
Funds
Additions
Investment earnings
Interest on land sales loans 24,894$
Net increase in fair value of investments 29,492
Property tax collections for other governments 413,034,861
Fines, forfeitures and penalties 954,128
Rents 40,500
Collections for services provided to other governments 286,473
Charges for services 5,876,256
Other 3,651
Total additions 420,250,254
Deductions
Payment of property taxes to other governments 411,987,947
Payment of services to other governments 741,677
Public safety 5,571,109
Adminstrative expenses 19
Total deductions 418,300,753
Change in Net Position 1,949,501
Net Position - Beginning, as restated 1,761,939
Net Position - Ending 3,711,440$
Statement of Changes in Net Position
Year Ended June 30, 2021
Deschutes County, Oregon
Fiduciary Funds
37
Amounts may not total due to rounding
See Notes to Financial Statements
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Note 1 – Summary of Significant Accounting Policies
A. Reporting Entity
Deschutes County is a municipal corporation governed by three Commissioners, elected at-large. The accompanying financial
statements present the activities of Deschutes County (the County), and its four component units, entities for which the County is
considered to be financially accountable and for which a financial benefit or burden exists. Blended component units, although legally
separate entities, are, in substance, part of the County’s operations. The Board of County Commissioners is the governing body for
each component unit.
Following is a brief description of each blended component unit included within the reporting entity.
Countywide Law Enforcement District (District #1) – The District contracts with Deschutes County for law enforcement
services that are provided to all County residents.
Rural Law Enforcement District (District #2) – The District contracts with Deschutes County for patrol services in those
portions of Deschutes County not serviced by city or special district law enforcement departments.
Deschutes County 9-1-1 Service District – Operates the County 9-1-1 call center.
Deschutes County Extension and 4-H Service District – Provides resources for support staff and a program coordinator for
Oregon State University Extension Service.
The component units, described above, have been included in these financial statements. Component units’ individual audited
financial statements are issued and are available in the Deschutes County Finance Department.
There are other districts within the County that have not been included as component units of the County. The Board of County
Commissioners appoints the boards of special road districts and vector districts; however, the County Commission does not exercise
administrative or financial control and the County does not have a financial benefit or burden due to these districts. These districts are
autonomous Oregon municipal corporations and are not considered component units of Deschutes County.
B. Government-wide and Fund Financial Statements
The government-wide financial statements, consisting of the Statement of Net Position and the Statement of Activities, report
information on all non-fiduciary activities of the County and its component units. The effect of interfund activity has been removed
from these statements, except where necessary to account for the cost of a program. Governmental activities, which are supported
primarily by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant
extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program
revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Indirect expenses, as charged by
internal service funds, are included as part of the specific function or segment expenses as shown on the Statement of Activities.
Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or
capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported
instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds. Fiduciary funds are
excluded from the government-wide financial statements. Major individual governmental and enterprise funds are reported in separate
columns in the fund financial statements.
38Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting.
Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The
basis of accounting indicates the timing of transactions or events for recognition in financial statements.
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of
accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a
liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized in the year for which they are levied.
Non-exchange transactions, in which the County gives, or receives, value without directly receiving or giving equal value in exchange,
include property taxes, grants, entitlements and donations. Grants and similar items are recognized as revenue if all eligibility
requirements imposed by the provider have been met.
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are recognized when both measurable and available. Revenues are considered to be available
when they are collectible within the fiscal year or soon enough after to pay liabilities of the current fiscal year. For this purpose, the
County considers revenues to be available if they are collected within 60 days of the end of the fiscal year. Expenditure-driven grants
are recorded as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.
Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service, compensated
absences, certain post-employment benefits, and claims and judgments expenditures are recorded at the time such payment is due.
Capital asset transactions are reported as expenditures in governmental funds. Proceeds of general long-term debt and financing from
capital leases are reported as other financing sources.
Property taxes, transient room taxes, licenses and interest associated with the current fiscal year are all considered to be susceptible to
accrual and so have been recognized as revenues of the current fiscal year. Only the portion of special assessments receivable, due
within the current fiscal year, is considered to be susceptible to accrual as revenue of the current fiscal year. All other revenue items
are considered to be measurable and available only when cash is received by the County.
Fiduciary funds, which are all custodial funds, have no measurement focus, but utilize the accrual basis of accounting for purposes of
asset and liability recognition.
The accounts of the County are organized on a fund basis. A fund is an independent fiscal and accounting entity with a self-balancing
set of accounts recording assets, deferred outflows of resources, liabilities, deferred inflows of resources, revenues and
expenditures/expenses. Separate statements for each fund category, governmental, proprietary or fiduciary, are presented.
The County maintains certain additional sub-funds for its management needs. These sub-funds are combined into the appropriate fund
for financial statement purposes as required by accounting principles generally accepted in the United States of America.
Major Funds
Governmental Funds – the County reports the following major governmental funds:
General Fund. The financial resources of the general government are accounted for in the General Fund and in sub-funds of
the General Fund, except those that are accounted for in another fund. The General Fund’s primary revenue sources are
property taxes, Federal and State of Oregon payments and fees for services. The major expenditure category is general
government services.
Sheriff’s Office. The revenues generated by Sheriff’s activities and payments received, pursuant to intergovernmental
agreements with the Countywide Law Enforcement District and Rural Law Enforcement District, are accounted for in the
Deschutes County Sheriff’s Fund. Activities of the Sheriff’s Office include corrections, patrol, investigations, records, search
and rescue activities, court security, and administration.
39Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Countywide Law Enforcement District (District #1). Property taxes levied by the Countywide Law Enforcement District are
accounted for in this fund. The expenditures are limited to payments made to Deschutes County, pursuant to an
intergovernmental agreement, for countywide law enforcement services.
Rural Law Enforcement District (District #2). Property taxes levied by the Rural Law Enforcement District are accounted for
in this fund. The expenditures are limited to payments made to Deschutes County, pursuant to an intergovernmental
agreement for patrol services in those portions of Deschutes County not served by city or special service district law
enforcement departments.
Road. The financial resources, primarily Federal Forest Receipts, Federal Payment in lieu of Taxes and State Motor Vehicle
revenue, of the County’s Road Department are used for the building, repair and maintenance of the County’s roads, bridges,
culverts, street lighting and drainage.
Road Capital Improvement Plan. The financial resources, primarily transfers from the Road fund, are used for CIP projects
on the County’s roads, bridges, culverts, street lighting and drainage.
Health Services. The financial resources, primarily fees for services and grants from the State of Oregon and federal
government, are used to provide public and mental health services and counseling.
PERS Reserve. Charges to County’s operating funds and General Fund transfers to maintain a reserve to off-set increases in
the cost of retirement benefits as a result of an increase in the PERS rate.
Enterprise Funds - The County operates three enterprise activities, two of which have been determined to be major.
Solid Waste accounts for the operations of the County’s landfill and transfer station sites.
Fair & Expo Center accounts for the operations of the County’s Fair & Expo Center, including the annual county fair.
RV Park accounts for the operation and maintenance of the County’s recreational vehicle park.
Additionally, the County reports the following fund types:
Internal service funds account for the facilities, administrative, county commission, finance, legal, personnel, information
technology and insurance services provided to other County departments on a cost reimbursement basis.
Custodial funds are used for tracking various activities including the accumulation and distribution of property taxes, escrow
for developers, funds prior to adjudication, inter-governmental law enforcement activities, justice court and various other
collection and escrow activities.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2)
operating grants and contributions and 3) capital grants and contributions. General revenues include all taxes and investment earnings.
Operating revenues and expenses are reported separately from non-operating items in the Proprietary Funds. Operating revenues and
expenses generally result from providing services in connection with a proprietary fund’s principal on-going operations. The principal
operating revenues of the RV Park, Solid Waste and Fair & Expo Center are payments received from third parties for services.
Operating expenses for the enterprise funds and internal service funds include the cost of providing services, administrative expenses
and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and
expenses.
40Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
D. Budget Policy
Budgets are prepared pursuant to Oregon Budget Law as adopted under Oregon Revised Statute Chapter 294. Any deviation between
Oregon Budget Law and GAAP are treated as reconciling items on the budget to actual schedules. The County adopts annual budgets
for each of its funds and sub-funds, as required by State law. The County does not prepare budgets for its fiduciary funds.
The resolution, authorizing appropriations for each fund, sets the level by which expenditures cannot lawfully exceed appropriations.
The levels of control established by the resolution are: program or organizational unit, debt service, transfers out, special payments,
contingency and reserve for future expenditure. The County’s published budget contains more specific detailed information for the
above-mentioned expenditure categories. Unexpected additional resources may be appropriated through the use of a supplemental
budget and appropriation resolution. Original and supplemental budgets may be modified by the use of appropriation transfers
between the levels of control. Such transfers require approval of the Board of County Commissioners. Appropriations lapse at year-
end.
E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance
1. Cash and cash equivalents
Cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of
three months or less from date of acquisition. The cash balances of all funds, including the custodial funds, are pooled and invested by
the County Treasurer for the purpose of increasing earnings through investment activities. Investments are reported at fair value as of
June 30, 2021, based on market prices and include accrued interest. Earnings on the pooled monies are apportioned and credited to
each fund monthly, based on the average daily balances of each participating fund.
2. Receivables and payables
All trade and property tax receivables are shown net of an allowance for uncollectible amounts. Notes receivable reported in
governmental funds include loans that are not expected, or scheduled, to be collected in the subsequent year.
The County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions within the
County. Taxes are levied as of July 1 based on assessed values as of January 1. Property tax payments are due in three equal
installments, on November 15, February 15 and May 15. A discount of 3% is available if taxes are paid in full by November 15 and a
discount of 2% on the unpaid balance is available if taxes are paid in full by February 15. Property taxes become a lien on the property
on July 1.
3. Inventories and prepaid expenses
Inventories are valued at cost using the first in/first out (FIFO) method. For governmental funds, purchases of inventory are recorded
as expenditures when purchased. Inventories of governmental funds are reported as an asset with a corresponding offset to
nonspendable fund balance.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as expenditures in governmental
funds and as prepaid items in the government-wide and proprietary fund financial statements.
4. Capital assets
Capital assets, which include property, plant, equipment, infrastructure (e.g., roads, bridges, sidewalks and similar items) and
intangible assets, are reported in the applicable governmental or business-type activities columns in the government-wide statement of
net position. Capital assets are those assets with an initial individual cost of $5,000 or more and an estimated useful life in excess of
one year. Such assets are recorded at historical cost or estimated historical cost. The County reports infrastructure assets on a network
and subsystem basis. The amounts spent for the construction or acquisition of infrastructure assets are capitalized and reported in the
government-wide financial statements. General infrastructure assets (i.e., those reported by governmental activities) include all such
items acquired or constructed in fiscal years ending after June 30, 1980. Historical cost was estimated by back trending (i.e.,
estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price-level index to deflate the
cost to the acquisition year). The cost of repairs, maintenance and remodel that do not add to the value of the asset or materially extend
asset lives are not capitalized. As required by Governmental Accounting Standards Board (GASB) 72, donated capital assets are
recorded at acquisition value at the date of donation.
41Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Capital assets are depreciated using the straight-line method, using a half-year convention, over the following estimated useful lives:
5. Deferred outflows/ inflows of resources
The statement of net position includes separate sections for deferred outflows of resources and deferred inflows of resources. The
separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future
period and so will not be recognized as an outflow of resources (expense/expenditure) until then. The separate financial statement
element, deferred inflows of resources, represents a generation of net position that applies to a future period and so will not be
recognized as an inflow of resources (revenue) until then.
Deferred inflows of resources are reported on the governmental funds balance sheets as a result of reporting using the modified
accrual method. The government funds report unavailable revenues from three sources: property taxes, special assessments, services
provided and contracts of sale. These amounts are deferred and recognized as an inflow of resources in the period the amounts become
available.
6. Compensated absences
It is Deschutes County’s policy to permit employees to accumulate earned but unused vacation, time management (a leave-with-pay
program, including sick, vacation, and family emergency), compensatory time and sick leave. Except in the two cases noted below, no
liability for unpaid accumulated sick leave is recorded because the County does not pay sick leave when employees separate from
service with the County. Exceptions to non-payment of sick leave are: 1) non-represented employees receive one-half of any sick
leave earned, and 2) employees who are members of the Public Works union receive one-half of any sick leave upon separation,
following at least five years of service. A liability for the vested portion of vacation, sick leave and time management is reported in the
proprietary funds statement of net position and the government-wide statement of net position.
7. Pension plans
For purposes of measuring the net pension asset/liability and pension expense, information about the fiduciary net position of the
Oregon Public Employee Retirement System cost-sharing multiple employer defined benefit pension plan (benefit plan) and additions
to/deductions from the benefit plan’s fiduciary net position have been determined on the same basis as they are reported by the benefit
plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in
accordance with the benefit terms. Investments are reported at fair value.
8. Total other post-employment benefits (asset)/liability (Total OPEB (asset)/liability))
The Total OPEB liability is reported as a non-current liability in the proprietary statement of net position and in the government-wide
statement of net position. The liability reflects the present value of expected future payments for another post-employment plan that is
not associated with any offsetting fiduciary net positions of a trust.
9. Net other post-employment benefits (asset)/liability (Net OPEB (asset)/liability))
The Net OPEB asset or liability is reported as non-current asset or as non-current liability, as applicable, in the proprietary statement
of net position and in the government-wide statement of net position. The asset or liability reflects the present value of expected future
payments less the fiduciary net position of the trustee.
Years
Buildings 30-60
Building improvements 10-15
Land improvements 10-30
Equipment and vehicles 2-20
Infrastructure 20-50
Intangibles 3-10
Assets
42Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
10. Long-term obligations
Long-term debt and other long-term obligations are reported as liabilities in the government-wide statement of net position in the
applicable governmental activities and business-type activities columns and in the proprietary funds statement of net position. Bond
premiums and bond discounts are amortized over the life of the bonds using the straight-line method.
11. Fund balance reporting
The County reports its governmental fund balances in accordance with GASB 54, Fund Balance Reporting and Governmental Fund
Type Definitions. Under GASB 54, fund balances are required to be reported according to the following classifications:
Nonspendable fund balance – includes amounts that cannot be spent because they are either not in spendable form, or, for
legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale
and the General Fund’s long-term receivables.
Restricted fund balance – constraints placed on the use of these resources are either externally imposed by creditors (such as
through debt covenants), grantors, contributors or other governments; or are imposed by law (through constitutional
provisions or enabling legislation). This classification includes the long-term receivables of the special revenue funds.
Committed fund balance – amounts that can be used only for specific purposes because of a resolution approved by the
County’s highest level of decision-making authority, the Board of County Commissioners. Such constraint remains legally
binding unless removed in the same manner.
Assigned fund balance – amounts that are constrained by the County’s intent to be used for specific purposes, but that do not
meet the criteria to be classified as restricted or committed. Intent is stipulated by the Board of County Commissioners or the
department head with budgetary responsibility for such fund. This policy is established by the Financial Policies approved by
the Board of County Commissioners on December 15, 2014.
Unassigned fund balance – this is the residual classification of the General Fund. Only the General Fund reports a positive
unassigned fund balance. A negative balance must be reported in this classification for governmental funds, other than the
General Fund, as the result of overspending for specific purposes for which amounts had been restricted, committed or
assigned.
The County reduces restricted amounts first, if any, when expenditures are incurred for purposes for which restricted and unrestricted
(committed, assigned, or unassigned) amounts are available. The County next reduces committed amounts, followed by assigned
amounts then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those restricted fund
balance classifications could be used. Sometimes the County will fund outlays for a particular purpose from both restricted (e.g.,
restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and
unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about
the order in which the resources are considered to be applied. It is the County’s policy to consider restricted–net position to have been
depleted before unrestricted–net position is applied.
12. Tax Abatements
GASB 77, Tax Abatement Disclosures became effective for those periods beginning after December 15, 2015. The County
participates in a number of property tax abatement programs. All such abatement programs are authorized by Oregon revised statutes
or by local resolution or ordinance. Some programs are initiated by the County and others by other local governments and state
agencies. As the amount of taxes abated during FY 2020 is immaterial, no additional disclosure has been made.
43Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
F. Implementation of GASB Statement No. 84
As of July 1, 2020, the County adopted GASB Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve
the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported.
The requirements of this Statement will enhance consistency and comparability by (1) establishing specific criteria for identifying
activities that should be reported as fiduciary activities and (2) clarifying whether and how business‐type activities should report their
fiduciary activities. Greater consistency and comparability enhances the value provided by the information reported in financial
statements for assessing government accountability and stewardship. The impact to the County resulted in a restatement of the
beginning fiduciary net position of the custodial funds. The effect of the implementation of this standard on beginning net position is
disclosed in Note 4 H.
Note 2 – Stewardship, Compliance and Accountability
A. Budgetary Information
On an annual basis, County department personnel submit budgets to the Budget Officer for each fund for which they are responsible.
The Budget Officer is appointed by the Board of County Commissioners. Based on the budgets submitted by County department
personnel, the Budget Officer prepares the proposed budget, by fund, department, program, category and line item. The proposed
budget includes information on the prior two years’ actual revenues and expenditures, the current year budget and estimated resources
and requested appropriations of such resources for the ensuing year.
The proposed budget is presented by the Budget Officer to the Budget Committee for approval. The Budget Committee holds public
meetings and may make changes to the proposed budget. The Budget Committee submits the approved budget to the governing body
of the County for adoption. The governing body announces a public hearing, and after considering matters discussed, may make
changes to the budget prior to its adoption. Such changes cannot exceed 10% of the appropriations of the approved budget or a change
in the amount of the ad valorem taxes without re-publication of the budget and another public hearing.
After the budget is adopted, changes to appropriations are sometimes necessary. The governing body may make additional
appropriations to 1) expend new grant revenues received during the fiscal year, 2) adopt a supplemental budget for occurrences or
needs not foreseen at the time the budget was adopted and 3) approve appropriation transfers. It is, however, unlawful to overspend a
category of appropriation.
In accordance with State statutes, appropriations are approved before the beginning of the fiscal year and lapse at June 30 of the year
of appropriation. Encumbrances are not reported in the financial statements.
B. Funds with Negative Fund Balances / Negative Net Position
Negative net position is reported in seven of the Internal Service Funds: Facilities – $1,352,259, Administrative Services – $892,848,
Board of County Commissioners - $155,316, Finance – $38,584, Legal – $1,106,715, Human Resources - $1,018,898 and Information
Technology $2,258,572.
For each of these funds, the negative net position balances are due to (1) noncurrent liabilities for compensated absences, (2) Total
OPEB liability and (3) net pension liability and deferred inflows of resources related to the defined benefit plan. It will be necessary to
expend future resources to satisfy the noncurrent liabilities. The amortization in future periods of the deferred inflows of resources will
increase net position.
44Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Note 3 – Detailed Notes on All Funds
A. Deposits and Investments
Deposits
Custodial credit risk. Custodial credit risk is the risk that in the event of a bank failure, the County’s deposits may not be returned.
State statutes require that all bank deposits in excess of the FDIC or FSLIC insurance amounts be collateralized through the Oregon
State Treasurer’s Public Funds Collateralization Program. This program provides a structure for specified depositories to participate in
a shared liability collateral pool.
Securities pledged by individual institutions may range from 10% to 110% of public fund deposits depending on the financial
institution’s level of capitalization as determined by its federal regulatory authority. The securities pledged are designated as subject to
the Pledge Agreement between the depository bank, custodian bank and Office of the State Treasurer (OST) and are held for the
benefit of OST on behalf of the public depositors. The County’s funds were held by financial institutions that participated in the State
Treasurer’s program and were in compliance with statutory requirements.
At June 30, 2021, the County had the following bank balances:
The amounts above include the County’s investments in certificates of deposit and money market funds, which are reported as
investments on the Statement of Net Position.
Investments
As of June 30, 2021, the County had the following investments and maturities:
Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. As a
means of limiting its exposure to fair value losses arising from rising interest rates, the County investment policy requires that the
maximum weighted average portfolio maturity be two years, or less. The investment in the State of Oregon Local Government
Investment Pool is included in the amount reported on the Statement of Net Position as cash and cash equivalents. The investment
policy requires that at least 10% of the portfolio matures in less than 30 days, 25% matures in less than one year and 100% matures in
less than five years.
Insured (FDIC)289,864$
Collateralized by securities held by the pledging financial institution
in the financial institution's name 11,882,121
Total 12,171,985$
Investment Type Fair Value
Federal agency securities 73,170,461$ 394
Corporate notes 62,452,555 869
Municipal bonds 39,772,968 976
Total fair value 175,395,984
Portfolio weighted average maturity 695
Accrued interest 784,104
Investments, at fair value; plus accrued interest 176,180,087$
Weighted Average
Maturity (Days)
45Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. Oregon Revised
Statutes, Chapter 294, authorizes the County to invest in obligations of the United States Treasury and United States Government
agencies and instrumentalities, certain bankers’ acceptances, repurchase agreements, certain high-grade commercial paper and
corporate bonds and obligations of states and municipalities. The County’s investment policy has been approved by the County
Commissioners and specifies the County’s investment objectives, required diversification, certain limitations and reporting
requirements. The County’s investments in certain types of securities are required to be rated by nationally recognized statistical rating
organizations. Commercial paper and corporate bonds must be rated at least A1/P1/F1 or A2/A/A respectively by at least two
nationally recognized statistical rating organizations. State and Municipal securities are required to be rated at least Aa3/AA-/AA-. As
of June 30, 2021, the County’s investments in corporate bonds were rated A1 to AAA and its state and municipal securities were rated
Aa3 to Aa1. United States Government agencies and instrumentalities that are only implicitly guaranteed by the United States were
rated AAA. Certain agency and treasury securities are either principal or interest coupons stripped from otherwise rated securities.
Custodial Credit Risk. Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the
government will not be able to recover the value of an investment or collateral securities in the possession of an outside party. The
County’s investment policy requires that the custodian provide annual financial statements, provide proof of its employees to act in
this capacity and subject itself to the County’s annual evaluation of the firm’s creditworthiness.
Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment
in a single issuer. The County’s investment policy provides that the maximum that may be invested in any one issuer, as a percentage
of total investments, is 100% for US Treasury, 100% for US Government agencies and 33% in any single government sponsored
enterprise, $51,177,000 in the State of Oregon Investment Pool (the maximum imposed by state statute), 50% in Certificates of
Deposit, 25% for Bankers’ Acceptances, 25% for Commercial paper and Corporate notes and 5% in any one corporation, subsidiaries
or affiliates, 25% for State and Local Government Securities. On June 30, 2021, the County did not hold investments with any one
issuer that exceeded these limits.
Foreign Currency Risk. The County’s investment policy prohibits investments that are not U.S. dollar-denominated; therefore, the
County is not exposed to this risk.
Local Government Investment Pool. The Local Government Investment Pool (LGIP) is included in the Oregon Short-Term Fund
(OSTF), which was established by the State Treasurer. OSTF is not subject to SEC regulation. OSTF is subject to requirements
established in Oregon Revised Statutes, investment policies adopted by the Oregon Investment Council, and portfolio guidelines
established by the Oregon Short-Term Fund Board. The Governor appoints the members of the Oregon Investment Council and the
Oregon Short-Term Fund Board. The LGIP is an open-ended, no-load diversified portfolio offered to eligible participants who by law
are made custodian of, or have control over, any public funds. The OSTF (including LGIP) are not rated by the credit rating agencies;
however, it does target a composite rating of AA (S&P) for its holdings. At June 30, 2021, the fair value of the County’s position in
the pool is the same as the value of the pool shares, which approximates cost; and, the composite credit rating of the OSTF's holdings
on June 30, 2021 was AA (S&P). The County’s participation in LGIP is voluntary. Weighted average maturity is 485 days.
46Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Summary of Carrying Amounts
The carrying amounts of the County’s deposits and investments shown above are included in the following financial statements at
June 30, 2021 as follows:
Reconciliation of deposits and investments to the Statement of Net Position
and Statement of Net Position - Fiduciary Funds
Total deposits 9,791,084$
Total investments, at fair value plus accrued interest 243,389,567
Total cash and cash equivalents and investments 253,180,651$
Included in the following captions:
Statement of Net Position
Cash and cash equivalents 74,649,936$
Total investments, at fair value; plus accrued interest 170,800,654
Total Statement of Net Position 245,450,590
Statement of Net Position - Fiduciary Funds
Cash and cash equivalents 2,350,627
Investments, at fair value; plus accrued interest 5,379,433
Total Statement of Net Position - Fiduciary Funds 7,730,061
Total cash and cash equivalents and investments 253,180,651$
47Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
GASB 72, Fair Value Measurement and Application, specifies a hierarchy of valuation classifications based on whether the inputs to
the valuation techniques used in each valuation classification are observable or unobservable. These classifications are summarized in
three broad levels listed below:
Level 1 – Unadjusted quoted prices for identical instruments in active markets.
Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly
or indirectly, including quoted prices for similar assets or liabilities in markets that are active, quoted prices for identical or
similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets or
liabilities (such as exchange rates, financing terms, interest rates, yield curves, volatilities, prepayment speeds, loss severities,
credit risk and default rates).
Level 3 – Valuations derived from valuation techniques in which significant inputs or significant valuation drivers are
unobservable.
Federal Agency Securities, Corporate Notes, and Municipal Bonds are categorized as Level 2 based upon a matrix pricing technique
that values securities based on their relationship to benchmark quoted prices.
B. Receivables
Receivables, as of year-end, for the major funds and the nonmajor funds and internal service funds, in the aggregate, including the
applicable allowances for uncollectible accounts are as follows:
Quoted Prices in Other Observable Unobservable
Active Markets Inputs Inputs
Total (Level 1) (Level 2) (Level 3)
As of June 30, 2021
Federal Agency Securities 73,170,461$ -$ 73,170,461$ -$
Corporate Notes 62,452,555 - 62,452,555 -
Municipal Bonds 39,772,968 - 39,772,968 -
Total assets 175,395,984$ -$ 175,395,984$ -$
Property Taxes
Receivable
Transient
Room Taxes
Receivable
Total Taxes
Receivable
Accounts
Receivable
Notes,
Contacts, and
Assessments
Receivable Total
General Fund 564,144$ -$ 564,144$ 834,754$ 541,883$ 1,940,781$
Sheriff - - - 362,737 - 362,737
Countywide Law 480,708 - 480,708 - - 480,708
Rural Law 196,271 - 196,271 - - 196,271
Road - - - 539,207 108,483 647,690
Road CIP - - - 1,354,221 - 1,354,221
Health Services - - - 7,818,467 - 7,818,467
Solid Waste - - - 811,338 - 811,338
Fair & Expo - - - 19,132 - 19,132
RV Park - - - 52,167 - 52,167
Nonmajor Gov't 171,978 1,422,567 1,594,546 1,723,181 306,767 3,624,493
Internal Service - - - 308,537 - 308,537
Total 1,413,101$ 1,422,567$ 2,835,668$ 13,823,740$ 957,133$ 17,616,541$
48Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
At June 30, 2021, $970,897, net of allowance for uncollectible amounts of $485,448, is due from unpaid health-services billings
provided in the Health Services major fund. Accounts receivable for outstanding traffic fines and violations in the custodial fund have
not been accrued and are considered uncollectible.
The County holds promissory notes as a result of its lending and real estate sale activities. Loans are made to not-for-profit entities and
bear interest at rates from 0.0% to 4.5%. Sales of real property have been financed by the County and these interest-bearing notes are
amortized over periods ranging from ten to twenty years. Interest rates are fixed at the time of the initial transaction at then prevailing
rates. At June 30, 2021, $456,319 was due on contracts from sales of real property, $155,348, net of allowance for uncollectible
amounts of $51,500, was due from economic development loans, and $306,767 was due from lending activities.
Assessments are due from property owners as part of a local improvement district. Each contract calls for semi-annual payments
which amortizes the loan over 10 years. Prepayment, without penalty, is allowed. Payment is normally made in full in the event of sale
of property or re-financing of the property. As of June 30, 2021, $108,483 was due from local improvement district assessments.
C. Deferred Outflows of Resources
Deferred outflows – Refunding: the difference between the carrying value of refunded debt and its reacquisition price was deferred
and is amortized on the straight-line basis over the period benefited.
Deferred outflows – Defined Benefit Pension and OPEB Plans: the contributions made to OPERS during the year ended June 30, 2021
and other items related to the County defined benefit pension plans that have been classified as a deferred outflow of resources.
Deferred outflows – OPEB RHIA: the contributions made to OPERS for its other post-employment RHIA component during the year
ended June 30, 2021 and other items related to the County OPEB RHIA plan that have been classified as a deferred outflow of
resources.
Deferred Outflows of Resources
Governmental
Activities
Business-Type
Activities Total
Deferred outflows - Refunding:
County buildings (FF&C 2003 and FF&C 2019)643,144$ 161,000$ 804,144$
Total deferred outflows - refunding 643,144 161,000 804,144
Deferred outflows - Defined Benefit Pension Plan and OPEB:
Contributions subsequent to the measurement date 13,421,056 396,625 13,817,681
Differences between expected and actual experience 5,981,728 176,774 6,158,502
Changes in proportionate share 2,588,902 76,508 2,665,410
Net difference between projected and actual earnings
on investments 15,981,366 472,288 16,453,654
Changes of assumptions 7,038,350 208,000 7,246,350
Differences between employer contribution and employer's
proportionate share of system contributions 9,551,277 282,263 9,833,540
Total deferred outflows - pension 54,562,678 1,612,459 56,175,137
Deferred outflows - OPEB RHIA:
Contributions subsequent to the measurement date 14,294 - 14,294
Changes in proportionate share 59,882 - 59,882
Total deferred outflows - OPEB RHIA 74,176 - 74,176
Total deferred outflows of resources 55,279,998$ 1,773,459$ 57,053,457$
49Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
D. Capital Assets
Capital asset activity for the year ended June 30, 2021 was as follows:
June 30, 2020 Increases Decreases June 30, 2021
Governmental Activities
Capital assets, not being depreciated:
Land 13,848,841$ -$ -$ 13,848,841$
Construction in progress 4,975,354 7,771,414 (6,701,593) 6,045,175
Total capital assets, not being depreciated 18,824,195 7,771,414 (6,701,593) 19,894,016
Capital assets, being depreciated:
Buildings and improvements 97,202,087 385,045 - 97,587,132
Land improvements 5,471,184 - - 5,471,184
Equipment 33,945,180 2,859,470 (1,832,905) 34,971,745
Vehicles 11,174,988 2,147,386 (448,114) 12,874,260
Infrastructure 124,716,625 5,099,203 - 129,815,828
Intangible assets 8,106,347 292,917 (1,388,816) 7,010,448
Total capital assets, being depreciated 280,616,411 10,784,021 (3,669,836) 287,730,596
Less accumulated depreciation for:
Buildings and improvements (36,925,163) (2,359,128) - (39,284,291)
Land improvements (3,422,530) (183,522) - (3,606,052)
Equipment (22,658,719) (1,840,292) 1,809,273 (22,689,738)
Vehicles (6,458,793) (1,221,755) 433,885 (7,246,663)
Infrastructure (72,309,191) (4,530,299) - (76,839,490)
Intangible assets (5,847,346) (504,446) 1,388,816 (4,962,975)
Total accumulated depreciation (147,621,742) (10,639,441) 3,631,974 (154,629,209)
Total capital assets, being depreciated, net 132,994,669 144,579 (37,861) 133,101,387
Governmental activities capital assets, net 151,818,864$ 7,915,993$ (6,739,454)$ 152,995,403$
50Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Depreciation expense was charged to functions/programs of the primary government as follows:
June 30, 2020 Increases Decreases June 30, 2021
Business-type activities:
Capital assets, not being depreciated:
Land 1,924,037$ -$ -$ 1,924,037$
Construction in progress 30,534 142,301 (104,147) 68,688
Total capital assets, not being depreciated 1,954,571 142,301 (104,147) 1,992,725
Capital assets, being depreciated:
Buildings and improvements 32,501,586 58,516 - 32,560,102
Land improvements 48,881,000 104,147 (32,000) 48,953,147
Equipment 8,905,691 1,392,608 (1,183,484) 9,114,815
Vehicles 435,954 166,949 (27,589) 575,314
Intangible assets 146,034 - (42,229) 103,805
Total capital assets, being depreciated 90,870,265 1,722,220 (1,285,302) 91,307,183
Less accumulated depreciation for:
Buildings and improvements (12,335,208) (723,344) - (13,058,552)
Land improvements (26,243,374) (2,281,379) 27,733 (28,497,020)
Equipment (6,300,514) (419,230) 1,071,026 (5,648,718)
Vehicles (303,374) (70,122) 27,589 (345,907)
Intangible assets (118,853) (11,721) 42,229 (88,345)
Total accumulated depreciation (45,301,323) (3,505,796) 1,168,578 (47,638,541)
Total capital assets, being depreciated, net 45,568,942 (1,783,576) (116,724) 43,668,642
Business-type activities capital assets, net 47,523,513$ (1,641,274)$ (220,872)$ 45,661,367$
Governmental activities:
General government 2,085,693$
Public safety 2,684,592
County roads 5,209,958
Health and welfare 403,799
10,384,042
Capital assets held by the government's internal service funds
are charged to the various functions based on
their usage of the assets 255,400
Total depreciation expense - governmental activities 10,639,441$
Business-type activities:
Solid waste 2,703,189$
Fair & Expo center 697,430
RV Park 105,177
Total depreciation expense - business-type activities 3,505,796$
51Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Operating Leases – County as Lessor of Real Property
The County received $1.7 million in lease rental revenue for the year ended June 30, 2021, and the County expects to receive
approximately $7.4 million in lease rental income over the next 5 years under non-cancelable leases which were in effect at June 30,
2021. These leases are cancelable if annual appropriations are not included in the lessee’s annual appropriation resolution.
The carrying value of real property, leased under non-cancelable operating leases, was $9.4 million as of June 30, 2021, and
depreciation expense for the year ended June 30, 2021 was $220,000.
E. Interfund Activity
Interfund activity for the year ended June 30, 2021 was as follows:
Interfund transfers are utilized for the following purposes: Certain special revenue funds, the Fair & Expo Center, and Internal Service
funds require additional resources from the General Fund to fund operations; certain debt service funds require transfers from
operating funds to meet annual debt service requirements; resources are transferred from some operating funds to the vehicle
replacement reserve fund (a sub-fund of the General Fund); RV Park requires additional resources from a special revenue fund to meet
its debt service requirements; resources are transferred to reserve funds and capital project funds when sufficient resources are
available.
Fiscal Year Ending
June 30,Amount
2022 1,758,178$
2023 1,683,993
2024 1,697,389
2025 1,720,608
2026 595,892
7,456,059$
Transfers In
General
Sheriff's
Office Road CIP
Health
Services
PERS
Reserve
Nonmajor
Gov't
Internal
Service
Fair & Expo
Center RV Park Total
Transfers Out
General Fund -$ 240,290$ -$ 5,472,710$ 2,000,000$ 2,636,015$ 467,445$ 200,000$ -$ 11,016,460$
Sheriff's Office - -- - - 272,128 - -- 272,128
Road - - 5,264,273 - - - - - - 5,264,273
Health Services 232,908 - - - - - - - - 232,908
Solid Waste 42,091 - - - - - - - - 42,091
Fair & Expo 10,777 - - - - - - - - 10,777
Nonmajor Gov't 231,853 3,151,787 1,555,339 406,646 - 55,202 - 1,415,472 180,000 6,996,299
Internal Service 332,641 - - - - - - - - 332,641
Total 850,270$ 3,392,077$ 6,819,612$ 5,879,356$ 2,000,000$ 2,963,345$ 467,445$ 1,615,472$ 180,000$ 24,167,577$
52Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
F. Long-Term Obligations
Operating Leases – County as Lessee
The County leases buildings and office facilities and equipment under non-cancelable operating leases. The total expended for such
leases for the year ended June 30, 2021, was approximately $457,240. The future minimum lease payments for these leases are as
follows:
Bonds and Notes
The County has issued Full Faith & Credit Bonds, Limited Tax Bonds and Notes, for both governmental and business-type activities,
to provide funds for the acquisition and construction of major capital facilities, to acquire personal property and to fund the pension
liability. The current legal debt limit for the year ended June 30, 2021 is $957,174,000 for general obligation bonds and $479,160,000
for full faith and credit bonds. Additional information on debt limitations can be found in the Debt Capacity portion of the Statistical
Section.
The County’s June 30, 2021 balances on direct borrowings related to governmental activities and business-type activities are $894,170
and $4,459,030, respectively. The direct borrowings are secured by the full faith and credit and taxing power of the County. Whereas
the lender may exercise any remedy in the event of default, the financing agreement is not subject to acceleration. The County has no
other direct borrowing arrangements, including no lines of credit.
Full Faith & Credit Obligation and Limited Tax bonds are direct obligations and pledge the full faith and credit of the County. These
are serial bonds with original terms ranging from 20 years to 30 years with increasing amounts of principal maturing each year.
Full Faith & Credit Obligation, Limited Tax bonds and Notes currently outstanding are as follows:
Fiscal Year Ending
June 30,Amount
2022 356,951$
2023 356,729
2024 239,226
2025 198,261
2026 62,189
Thereafter 224,466
1,437,822$
Balance at
Purpose Interest Rates June 30, 2021
Bonds - Governmental activities 2.00% - 6.85% 33,124,318$
Notes - Governmental activities 1.99% - 2.49%894,170
Bonds - Business-Type activities 1.68% - 4.00%3,420,682
Notes - Business-Type activities 1.68% - 2.49%4,459,030
41,898,200$
53Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Changes in Compensated Leave, Bonds, Notes, Claims and Landfill Costs
Changes in non-current liabilities, other than those for Other Post-Employment Benefits and Net Pension Liability, for the year ended
June 30, 2021, are as follows:
During Fiscal Year 2021, $11,893,803 was paid in compensated leave as follows:
The Claims liability is reported in two of the County’s internal service funds – Risk Management and Health Benefits Fund. The
liability will be liquidated with resources in these funds.
The resources to retire the pension obligation bonds are provided by charges to those operating departments with personnel. In FY
2021 the Sheriff’s Office, Health Services, General Funds, Internal Service Funds, DC 9-1-1 and Road provided 28%, 26%, 15%, 8%,
6% and 5%, respectively. The remaining 12% is provided by other governmental and proprietary funds. The full faith and credit
obligations and direct borrowings are liquidated by third party rents, charges to departments occupying various buildings and general
fund transfers.
June 30, 2020 Increases Decreases June 30, 2021
Due Within
One Year
Governmental activities:
Claims
Internal service funds 5,128,958$ 22,473,687$ (18,833,937)$ 8,768,708$ 4,384,354$
Pension obligation bonds 8,595,000 - (805,000) 7,790,000 920,000
Full faith & credit obligations 28,043,919 - (2,709,600) 25,334,318 1,978,159
Unamortized prem / (disc) 1,419,715 - (143,557) 1,276,158 143,557
Direct borrowings 1,108,079 - (213,909) 894,170 214,077
Compensated absences
Governmental funds 9,509,704 11,974,368 (10,674,892) 10,809,180 10,268,721
Internal service funds 999,358 968,259 (846,757) 1,120,860 1,064,817
54,804,733$ 35,416,314$ (34,227,652)$ 55,993,396$ 18,973,685$
Business-type activities:
Full faith & credit obligations 3,651,081$ -$ (230,400)$ 3,420,682$ 236,841$
Unamortized prem / (disc) 93,487 - (7,191) 86,296 7,191
Direct borrowings 5,219,721 - (760,691) 4,459,030 767,523
Compensated absences 424,321 378,292 (372,154) 430,458 408,935
Landfill closure and postclosure 11,186,845 (866,778) 10,320,067 -
20,575,455$ 378,292$ (2,237,214)$ 18,716,533$ 1,420,491$
Sheriff 3,702,293$
Health and Welfare 2,883,379
General Fund 1,093,037
Deschutes County 9-1-1 690,889
Road 640,592
Juvenile Community Justice 618,042
Community Development 533,948
Adult Parole & Probation 388,650
Internal Service Funds 846,757
Enterprise Funds 372,154
Other Special Revenue Funds 124,064
Total 11,893,803$
54Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Debt Service Requirements
Debt service requirements on the County bonds and notes at June 30, 2021, are as follows:
Principal Interest Principal Interest
Fiscal Year
2022 2,898,159$ 1,429,973$ 214,077$ 19,587$
2023 3,099,824 1,296,113 221,493 14,177
2024 3,174,375 1,151,248 225,954 8,606
2025 2,777,218 1,000,547 232,646 2,896
2026 3,628,015 876,978 - -
2027-2031 11,746,353 2,130,875 - -
2032-2036 4,780,375 612,372 - -
2037-2041 1,020,000 69,300 - -
Total 33,124,318$ 8,567,406$ 894,170$ 45,266$
Principal Interest Principal Interest
Fiscal Year
2022 236,841$ 100,605$ 767,523$ 79,633$
2023 245,176 93,185 785,107 65,065
2024 255,625 85,086 799,246 50,175
2025 262,783 77,949 814,254 34,998
2026 271,985 69,928 642,700 21,839
2027-2031 1,483,648 220,569 650,200 10,783
2032-2036 664,625 21,309 - -
Total 3,420,682$ 668,632$ 4,459,030$ 262,493$
Bonds
Bonds Notes from Direct Borrowings
Governmental Activities
Notes from Direct Borrowings
Business-Type Activities
55Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
G. Deferred Inflows of Resources
Governmental Funds Balance Sheet: Unavailable revenues are reported as deferred inflows of resources on the governmental funds
balance sheet. These are revenues which are earned, but not available to liquidate liabilities of the current period. At the end of the
current fiscal year, these balances are:
Statement of Net Position: An acquisition of net position, applicable to a future reporting period, is reported as deferred inflows of
resources on the Statement of Net Position. At the end of the current fiscal year, these balances, all related to the County’s defined
benefit pension and other post-employment benefits (OPEB) plans by the application of Governmental Accounting Standards Board
Statements #68 and #75 are:
Deferred Inflows of Resources
Property Taxes
Special
Assessments
Services
Provided
Contracts of
Sale
Total Deferred
Inflows of
Resources
General Fund 496,880$ -$ 366$ 456,319$ 953,566$
Sheriff - - 58,943 - 58,943
Countywide LED 423,368 - - - 423,368
Rural LED 172,696 - - - 172,696
Road - 108,483 - - 108,483
Road CIP - -- - -
Health Services - - 77,122 - 77,122
Nonmajor funds 152,161 - 522,462 - 674,622
Total Deferred Inflows of
Resources 1,245,106$ 108,483$ 658,893$ 456,319$ 2,468,801$
Deferred Inflows of Resources
Governmental
Activities
Business-Type
Activities Total
Deferred inflows - Defined Benefit Pension Plan
Changes in proportionate share 2,596,019$ 76,719$ 2,672,738$
Deferred inflows - OPEB County Plan
Differences between expected and actual experience 1,739,511 56,253 1,795,764
Changes of assumption or other inputs 334,302 10,811 345,113
Deferred inflows - OPEB RHIA
Differences between expected and actual experience 53,225 - 53,225
Total deferred inflows of resources 4,723,058$ 143,782$ 4,866,840$
56Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
H. Fund Balance Constraints
Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of
resources for specific purposes. The County itself can establish limitations on the use of resources through either a commitment
(committed fund balance) or an assignment (assigned fund balance).
The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal
action of the County’s highest level of decision-making authority. The Board of County Commissioners is the highest level of
decision-making authority for Deschutes County which can, by adoption of a resolution prior to the end of the fiscal year, commit a
fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of
another resolution) or to remove or revise the limitation.
LED#1, LED#2 and Deschutes County 9-1-1 County Service Districts are each special revenue funds funded through voter approved
property taxes for their specific purposes. Fund balances, restricted in LED #1 and LED #2, are not restricted for specific purposes
but rather exist for liquidity purposes due to the seasonal nature of property tax collections. Fund balances of Deschutes County 9-1-1
are restricted to provide liquidity. Road and Road CIP fund balances are restricted to provide funding for the road improvement plan
over the next five years. Health Services fund balance is restricted to meet the growing population of eligible clients expected in FY
2022 and beyond.
Major Capital
Projects Fund
General Fund LED #1 LED #2 Road
Health
Services
PERS
Reserve Road CIP Other Funds Total
Fund Balances:
Nonspendable:
Long-term notes receivable 35,563$ -$ -$ -$ -$ -$ -$ -$ 35,563$
Inventory - - - 2,671,413 - - - - 2,671,413
Total Nonspendable 35,563 - - 2,671,413 - - - - 2,706,976
Restricted to:
Public safety - 13,373,104 3,887,440 - - - - 13,673,567 30,934,112
Economic development - -- - - - - 8,619,127 8,619,127
Health services - -- - 25,789,683 - - 6,081,978 31,871,661
General government - -- - - - - 11,394,325 11,394,325
Marketing & promotion - -- - - - - 177,821 177,821
Law library - -- - - - - 209,970 209,970
Park development and rangeland - -- - - - - 1,968,405 1,968,405
Technology improvements - -- - - - - 600,293 600,293
Road improvement/maintenance - -- 12,623,934 - - 23,497,961 5,446,930 41,568,825
Total Restricted - 13,373,104 3,887,440 12,623,934 25,789,683 - 23,497,961 48,172,416 127,344,538
Committed to:
Economic development 120,759 - - - - - - - 120,759
Economic stabilization - - - - - 4,569,988 - - 4,569,988
Court activities - - - - - -- 1 1
Health services - - - - - -- 60,609 60,609
Debt service - - - - - -- 466,933 466,933
Communication systems - - - - - -- 270,054 270,054
Expansion of facilities 9,843,075 - - - - - - 4,380,450 14,223,524
Total Committed 9,963,834 - - - - 4,569,988 - 5,178,047 19,711,868
Assigned to:
Public safety 963,978 - - - - - - - 963,978
General government 3,975,803 - - - - - - - 3,975,803
Technology improvements 1,540,855 - - - - - - - 1,540,855
Fleet repair & replacement 1,762,957 - - - - - - - 1,762,957
Total Assigned 8,243,592 - - - - - - - 8,243,592
Unassigned:15,023,889 - - - - - - - 15,023,889
Total Fund Balance 33,266,878$ 13,373,104$ 3,887,440$ 15,295,348$ 25,789,683$ 4,569,988$ 23,497,961$ 53,350,463$ 173,030,864$
Major Special Revenue Funds
57Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Amounts in the assigned fund balance classification are intended to be used by the County for specific purposes but do not meet the
criteria to be classified as committed. The Board of County Commissioners has, by resolution, assigned fund balance as it does when
appropriating fund balance for the difference between estimated revenues and appropriations in the subsequent year’s adopted budget.
Unlike commitments, assignments generally exist only temporarily. Additional action does not have to be taken to remove an
assignment.
Fund balances, as listed in aggregate in the Statement of Revenues, Expenditures and Changes in Fund Balance, are constrained to the
balance classification and activities of the funds. Constraints are at the level of which the fund was originally established.
The County has activity between funds for various purposes. Any balances outstanding at year end are reported as due from / to other
funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the
government-wide financial statements. Balances between the funds included in the governmental activities, the governmental and
internal service funds, are eliminated so that only the net amount is included as internal balances in the governmental activities’
column on the Statement of Net Position. Similarly, balances between the funds included in the business-type activities, the enterprise
funds, are eliminated so that only the net amount is included as internal balances in the business-type activities column on the
Statement of Net Position.
Certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are
reported at gross amounts as Transfers In / Out. While reported in fund financial statements, certain eliminations are made in the
preparation of the government-wide Statement of Activities. Transfers between the funds included in governmental activities are
eliminated so that only the net amount is included as transfers in the governmental activities’ column. Transfer between the funds in
business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.
I. Segment Information
The County has three enterprise activities. The Solid Waste Fund is used to account for the operations of the County’s landfill at Knott
Road and 27th Street, and four transfer and recycle stations located throughout the County. The accumulation of resources that will be
required for the closure and postclosure costs associated with the sanitary landfill are also accounted for in the Solid Waste Fund. The
operations of the County’s Fair & Expo Center, including the annual county fair, are accounted for in the Fair & Expo Center Fund.
The RV Park Fund is used to account for the operations of the County’s Recreational Vehicle Park, located in Redmond, Oregon.
Note 4 – Other Information
A. Risk Management
The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions;
injuries to employees; and natural disasters. The County purchases commercial insurance for property coverage, fidelity bonding,
excess workers’ compensation claims, excess general liability claims and stop loss on its medical/dental risks. It self-insures against
losses for general liability (for claims up to $1 million), workers’ compensation, medical and dental benefits, unemployment benefits
and other risks.
All operations of the County participate in the County’s self-insurance program, with the exception of Deschutes County 9-1-1 County
Service District. That District is covered under only the medical/dental plan and unemployment insurance. Settled claims have not
exceeded insurance coverage in any of the past three fiscal years.
The County estimates liabilities for incurred losses on both reported and unreported claims for general and vehicle/fleet liability,
workers’ compensation and employee medical coverage. Workers’ compensation, general and vehicle/fleet liability estimates are
based primarily on individual case estimates for reported claims and through historical data for unreported claims as determined by the
County’s Risk Management department. Liabilities are based on estimated total cost of settling claims. Liabilities include an amount
for claims for that have been incurred but not reported (IBNR). The result of the process to estimate the claims is not an exact amount
and accordingly claims are reevaluated periodically to consider the effects of inflation, recent claims settlement trends and other
economic and social factors.
58Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Payments, from the funds whose activities are covered, are made to internal service insurance funds, based on the estimated need to
pay prior and current claims and to accumulate resources for future losses. The Insurance fund, which accounts for all insurance
programs other than medical and dental, is reporting a net position as of June 30, 2021 of $1,051,685. The net position of the Health
Benefits fund (medical/dental) at June 30, 2021, is $14,971,693 which is 84% of Fiscal Year 2021 claims expense.
Changes in the Insurance Funds’ claim liabilities are as follows:
B. Contingent Liabilities and Commitments
The County is contingently liable with respect to lawsuits and other claims incidental to the ordinary course of its operations. Claims
covered by the County’s self-insurance are reviewed and losses are accrued based on the judgment of County management. According
to County management, based on advice of legal counsel with respect to such litigation and claims, ultimate disposition of these
matters will not have a material adverse effect on the financial position or results of County operations.
Additional contingent liabilities may exist in relation to operational services provided by the Health Services Department. The
Department is subject to numerous laws and regulations of federal, state, and local governments surrounding its clinical billing
practices (i.e. Medicare, Medicaid, prospective payments, etc.). As it stands, the County is unable to determine if its billing practices
will be reviewed for compliance and if any liability may result from such a review. The County’s current practice is to adjust revenue
in the year of settlement for any claims of this type.
As of June 30, 2021, the County had no material commitments outstanding.
Insurance Fund Health Benefits Total
Claims payable, June 30, 2019 5,133,822$ 1,915,188$ 7,049,010$
FY 2020 claims expense 893,338 16,020,547 16,913,885
FY 2020 claims paid (1,347,845) (17,486,092) (18,833,937)
Claims payable, June 30, 2020 4,679,316$ 449,643$ 5,128,959$
FY 2021 claims expense 4,668,426 17,760,230 22,428,656
FY 2021 claims paid (1,107,183) (17,681,724) (18,788,907)
Claims payable, June 30, 2021 8,240,559$ 528,149$ 8,768,708$
59Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
C. Participation in Public Employees Retirement System
Plan descriptions: Employees of the County are provided with pensions through the Oregon Public Employees Retirement System,
(OPERS), which is a cost-sharing multiple-employer defined benefit plan. All the benefits of OPERS are established by the Oregon
legislature pursuant to Oregon Revised Statute (ORS) Chapters 238 and 238A. The ORS Chapter 238 Defined Benefit Pension Plan,
known as Tier 1/Tier 2 is closed to new members hired on or after August 29, 2003. A second program, the Chapter 238A-OPERS
Pension Program (OPSRP-DB), is described in the second portion of this note. Membership in the programs is delineated based on
date of hire.
OPERS issues a publicly available financial report which can be obtained at: https://www.oregon.gov/pers/Documents/Financials/CAFR/2020-CAFR.pdf
Benefits Provided Under the Programs
Chapter 238-Tier One and Tier Two Chapter 238A-OPSRP-DB
Pension Benefits The OPERS retirement allowance is payable
monthly for life. The allowance may be selected
from 13 retirement benefit options. These options
include survivorship benefits and lump-sum
refunds. The basic benefit is based on years of
service and final average salary. A percentage (2.0
percent for police and fire employees, 1.67 percent
for general service employees) is multiplied by the
number of years of service and the final average
salary. Benefits may also be calculated under a
formula plus an annuity (for members who were
contributing before August 21, 1981,) or a money
match computation if a greater benefit results.
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of Final Average Salary will be
limited for all members beginning in 2020. The
limit will be equal to $195,000 in 2020, and will be
indexed with inflation in later years.
The ORS 238A Defined Benefit Pension Program
provides benefits to members hired on or after August
29, 2003. This portion of the OPSRP provides a life
pension funded by employer contributions. Benefits are
calculated with the following formula for members who
attain normal retirement age:
Police and fire: 1.8 percent is multiplied by the number
of years of service and the final average salary. Normal
retirement age for police and fire members is age 60 or
age 53 with 25 years of retirement credit. To be
classified as a police or fire member, the individual must
have been employed continuously as a police or fire
member for at least five years immediately preceding
retirement.
General service: 1.5 percent is multiplied by the
number of years of service and the final average salary.
Normal retirement age for general service members is
65, or age 58 with 30 years of retirement credit.
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of final average salary will be limited
for all members beginning in 2020. The limit will be
equal to $195,000 in 2020, and will be indexed with
inflation in later years.
A member of the pension program becomes vested on
the earliest of the following dates: the date the member
completes 600 hours of service in each of five calendar
years, the date the member reaches normal retirement
age, and, if the pension program is terminated, the date
on which termination becomes effective.
60Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Chapter 238 - Tier One and Tier Two Chapter 238A - OPSRP-DB
Disability
Benefits
A member with 10 or more years of creditable service
who becomes disabled from other than duty-connected
causes may receive a non-duty disability benefit. A
disability resulting from a job-incurred injury or illness
qualifies a member (including OPERS judge
members) for disability benefits regardless of the
length of OPERS-covered service. Upon qualifying for
either a non-duty or duty disability, service time is
computed to age 58 (55 for police and fire members)
when determining the monthly benefit.
A member who has accrued 10 or more years of
retirement credits before the member becomes disabled
or a member who becomes disabled due to job-related
injury shall receive a disability benefit of 45 percent of
the member’s salary determined as the last full month of
employment before the disability occurred.
Benefit
Changes after
Retirement
Members may choose to continue participation in a
variable equities investment account after retiring and
may experience annual benefit fluctuations due to
changes in the market value of equity investments.
No ability to change.
Cost of Living
Adjustments
Under ORS 238.360 monthly benefits are adjusted
annually through cost-of-living changes (COLA). The
cap on the COLA in Fiscal Year 2021 and beyond will
vary based on the amount of the annual benefit.
Under ORS 238A.210 monthly benefits are adjusted
annually through cost-of-living changes. The cap on the
COLA in Fiscal Year 2021 and beyond will vary based
on the amount of the annual benefit.
Contributions
OPERS funding policy provides for monthly employer contributions at actuarially determined rates. These contributions, expressed as
a percentage of covered payroll, are intended to accumulate sufficient assets to pay benefits when due. This funding policy applies to
the OPERS Defined Benefit Plan and the Other Postemployment Benefit Plans (RHIA). Ultimate authority for setting and changing
the laws governing contributions rests with the Oregon legislature.
Employer contribution rates during the period were based on the December 31, 2018 actuarial valuation, which became effective July
1, 2020. The state of Oregon and certain schools, community colleges, and political subdivisions have made unfunded actuarial
liability payments, and their rates have been reduced. Employer contributions for the year ended June 30, 2021 were $13,817,681,
excluding amounts to fund employer specific liabilities, or employer specific side-accounts. The rates, presented as a percentage of
covered payroll, for the County in effect for the fiscal year ended June 30, 2021 were:
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to
Pensions
At June 30, 2021, the County reported a liability of $139,927,482 for its proportionate share of the net pension liability. The net
pension liability was measured as of June 30, 2020, and the total pension liability used to calculate the net pension liability was
determined by an actuarial valuation as of December 31, 2018. The County’s proportion of the net pension liability was based on the
County’s projected long-term contribution effort as compared to the total projected long-term contribution effort of all employers.
Rates of every employer have at least two major components:
Normal Costs: The economic value, stated as a percent of payroll, for the portion of each active member’s total projected retirement
benefit that is allocated to the upcoming year of service. The rate is in effect for as long as each member continues in OPERS-covered
employment. The current value of all projected future Normal Cost Rate contributions is the Present Value of Future Normal Costs
(PVFNC). The PVFNC represents the portion of the projected long-term contribution effort related to future service.
Chapter 238 - Tier One and Tier Two Chapter 238A - OPSRP-DB
General Service 20.07%14.26%
Police and Fire 26.67%18.89%
61Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Unfunded Actuarial Liability Rate (UAL): If system assets are less than the actuarial liability, a UAL exists. UAL can arise in a
biennium when an event such as experience differing from the assumptions used in the actuarial valuation occurs. An amortization
schedule is established to eliminate the UAL that arises in a given biennium over a fixed period of time if future experience follows
assumptions. The UAL Rate is the upcoming year’s fixed component of the cumulative amortization schedules, stated as a percent of
payroll.
The employer’s PVFNC depends on both the normal cost rates charged on the employer’s payrolls, and on the underlying
demographics of the respective payrolls. For OPERS funding, employers have up to three different payrolls, each with a different
normal cost rate: (1) Tier 1/Tier 2 payroll, (2) OPSRP general service payroll, and (3) OPSRP police and fire payroll.
Since many governments in Oregon have sold pension obligation bonds and deposited the proceeds with OPERS (referred to as side
accounts or transitional liability or surplus), adjustments are required. After each employer’s projected long-term contribution effort is
calculated, that amount is reduced by the value of the employer’s side account, transitional liability/surplus, and the pre-SLGRP
liability/surplus (if any). This is done as those balances increase/decrease the employer’s projected long-term contribution effort
because side accounts are effectively pre-paid contributions.
Looking at both rate components, the projected long-term contribution effort is the sum of the PVFNC and UAL. The PVFNC part of
the contribution effort pays for the value of future service while the UAL part of the contribution effort pays for the value of past
service not already funded by accumulated contributions and investment earnings. Each of the two contribution effort components are
calculated at the employer-specific level. The sum of these components across all employers is the total projected long-term
contribution effort.
As presented, on June 30, 2021 (measurement date of June 30, 2020), the County’s proportion was 0.64117978 percent, which was a
decrease of 3.32% from its proportion presented on June 30, 2020 (measurement date of June 30, 2019).
For the year ended June 30, 2021, the County recognized a pension expense of $13,817,681. At June 30, 2021, the County reports
deferred outflows of resources and deferred inflows of resources related to pensions from the following sources as shown in footnote
3.C and 3.G.
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual experience 6,158,502$ -$
Changes of assumptions 7,246,350 -
Net difference between projected and actual earnings on investments 16,453,654 -
Changes in proportionate share 2,665,410 2,672,738
Contributions made to the plan subsequent to measurement date 13,817,681 -
Differences between employer contribution and employer's
proportionate share of system contributions 9,833,540 -
56,175,137$ 2,672,738$
Net Deferred Outflow of Resources 53,502,399$
Less: Contributions Made Subsequent to Measurement Date 13,817,681
39,684,718$
62Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
The County’s contributions made subsequent to the measurement date will be recognized in the County’s pension expense in the
following year. The net amount of the County’s remaining deferred outflows of resources and deferred inflows of resources that will
be recognized in the County’s pension expense in the subsequent five years in the aggregate are shown in the table below.
Actuarial Assumptions:
The employer contribution rates effective July 1, 2019, through June 30, 2021, were set using the entry age normal actuarial cost
method. For the Tier One / Tier Two component of the OPERS Defined Benefit Plan, this method produced an employer contribution
rate consisting of (1) an amount for normal cost (the estimated amount necessary to finance benefits earned by the employees during
the current service year), and (2) an amount for the amortization of unfunded actuarial accrued liabilities, which are being amortized
over a fixed period with new unfunded actuarial accrued liabilities being amortized over 22 years.
For the OPSRP Pension Program component of the PERS Defined Benefit Plan, this method produced an employer contribution rate
consisting of (a) an amount for the normal cost (the estimated amount necessary to finance benefits earned by the employees during
the current service year), (b) an actuarially determined amount for funding a disability benefit component, and (c) an amount for the
amortization of unfunded actuarially accrued liabilities, which are being amortized over a fixed period with new unfunded actuarially
accrued liabilities being amortized over 16 years.
A summary of the economic assumptions used for the December 31, 2018 actuarial valuation are shown below:
1st Fiscal Year - Fiscal Year 2022 9,063,456$
2nd Fiscal Year - Fiscal Year 2023 11,357,843
3rd Fiscal Year - Fiscal Year 2024 10,630,109
4th Fiscal Year - Fiscal Year 2025 7,893,126
5th Fiscal Year - Fiscal Year 2026 740,184
Total 39,684,718$
Valuation Date December 31, 2018
Measurement Date June 30, 2020
Experience Study 2018, published July 24, 2019
Actuarial assumptions:
Actuarial cost method Entry Age Normal
Inflation rate 2.50 percent
Long-term expected rate of return 7.20 percent
Discount rate 7.20 percent
Projected salary increases 3.50 percent
Cost of living adjustments Blend of 2.00% COLA and graded COLA (1.25%/0.15%) in accordance with
Moro Decision; blend based on service
Mortality Healthy retirees and beneficiaries:
Pub-2010 Healthy Retiree, sex distinct, generational with Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation.
Active members:
Pub-2010 Employee, sex distinct, generational with Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation.
Disabled retirees:
Pub-2010 Disable Retiree, sex distinct, generational with
Unisex, Social Security Data Scale, with job category
adjustments and set-backs as described in the valuation.
63Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Actuarial valuations of an on-going plan involve estimates of the value of reported amounts and assumptions about the probability of
events far into the future. Actuarially determined amounts are subject to continual revision as actual results are compared to past
expectations and new estimates are made about the future. Experience studies are performed as of December 31 st of even numbered
years. The economic assumptions and estimates shown above are based on the experience study which reviewed experience for the
four-year period ended December 31, 2017.
The long-term expected rate of return on plan investments was developed based on the forward-looking capital market economic
model. The table below presents the assumptions related to asset allocation and expected rates of return by major asset class using the
50th percentile. The target allocation and best estimates of arithmetic real rates of return for each major class are summarized in the
following table:
*Based on the OIC Statement of Investment Objectives and Policy Framework for the Oregon Public Employees Retirement Fund,
revised as of July 6, 2020.
Discount Rate
The discount rate used to measure the total pension liability was 7.20 percent for the Defined Benefit Pension Plan. The projection of
cash flows used to determine the discount rate assumed that contributions from plan members and those of the contributing employers
are made at the contractually required rates, as actuarially determined. Based on those assumptions, the pension plan’s fiduciary net
position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on pension plan investments for the Defined Benefit Pension Plan was applied to all periods of projected
benefit payments to determine the total pension liability.
Sensitivity of the County’s Proportionate share of the Net Pension Liability (Asset) to Changes in the Discount Rate
The following presents the County’s proportionate share of the Net Pension Liability calculated using the discount rate of 7.20
percent, as well as what the County’s proportionate share of the Net Pension Liability would be if it were calculated using a discount
rate that is 1-percentage point lower (6.20 percent) or 1-percentage point higher (8.20 percent) than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued OPERS financial report that
can be found at http://www.oregon.gov/pers.
Asset Class
Target
Allocation *
Rebalancing
Range %
Expected Annual
Policy Return %
Public Equity 32.50%27.5 – 37.5 7.30%
Private Equity 17.50%14.0 – 21.0 9.20%
Total Equity 50.00%45.0 – 55.0
Fixed Income 20.00%15.0 – 25.0 2.80%
Risk Parity 2.50%0.0 – 2.5 6.30%
Real Estate 12.50%9.5 – 15.5 7.00%
Alternatives 15.00%7.5 – 17.5 7.00%
Total Fund 100.00%7.20%
1% Decrease
(6.20%)
Discount Rate
(7.20%)
1% Increase
(8.20%)
Proportionate share of Net Pension
Liability (Asset)207,780,754$ 139,927,482$ 83,029,368$
64Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
D. Other Post-Employment Benefits (OPEB)
The County participates in two OPEB plans to provide certain healthcare benefits to retirees. The first is a multi-employer cost
sharing defined benefit plan administered by the Oregon Public Employees Retirement System known as the Retirement Health
Insurance Account (RHIA). The second is a single employer defined benefit postemployment healthcare plan administered by the
County known as the County Plan.
OPEB Activity and Balances for the Year Ended June 30, 2021 (RHIA & County Plan):
Oregon Public Employees Retirement System – Retirement Health Insurance Account (RHIA)
Plan Description
As a member of Oregon Public Employees Retirement System (OPERS) the County contributes to the Retirement Health Insurance
Account (RHIA) for each of its eligible employees. RHIA is a cost-sharing, multiple-employer, defined benefit, other postemployment
benefit plan administered by OPERS. RHIA pays a monthly contribution (currently $60 per month) toward the cost of Medicare
companion health insurance premiums of eligible retirees. Oregon Revised Statute (ORS) 238.420 established this trust fund.
Authority to establish and amend the benefit provisions of RHIA reside with the Oregon Legislature. The Plan is closed to new
entrants after January 1, 2004. OPERS issues a publicly available financial report that includes financial statements and required
supplementary information. That report may be obtained by writing to Oregon Public Employees Retirement System, PO Box 23700,
Tigard, OR 97281-3700. The reports and other related schedules including plan assumptions, methods and plan provisions may also
be found on the PERS website at https://www.oregon.gov/pers/EMP/Pages/GASB.aspx.
Funding Policy
Because RHIA was created by enabling legislation (ORS 238.420), contribution requirements of the plan members and the
participating employers were established and may be amended only by the Oregon Legislature. ORS require that an amount equal to
$60, or the total monthly cost of Medicare companion health insurance premiums coverage, whichever is less, shall be paid from the
Retirement Health Insurance Account established by the employer, and any monthly cost in excess of $60 shall be paid by the eligible
retired member in the manner provided in ORS 238.410. To be eligible to receive this monthly payment toward the premium cost the
member must: (1) have eight years or more of qualifying service in PERS at the time of retirement or receive a disability allowance as
if the member had eight years or more of creditable service in PERS, (2) receive both Medicare Parts A and B coverage, and (3) enroll
in a PERS-sponsored health plan. A surviving spouse or dependent of a deceased PERS retiree who was eligible to receive the subsidy
is eligible to receive the subsidy if he or she (1) is receiving a retirement benefit or allowance from PERS or (2) was insured at the
time the member died and the member retired before May 1, 1991.
RHIA County Plan Total
Total OPEB Liability -$ 34,240,123$ 34,240,123$
Net OPEB Asset 1,204,828$ -$ 1,204,828$
Deferred Outflows
Contributions subsequent to the measurement date 14,294$ -$ 14,294$
Net difference between projected and actual
earnings on investments 133,986 -133,986
Changes in proportionate share 67,292 -67,292
Differences between expected and actual experience - 2,981,655 2,981,655
Changes of assumption or other inputs - 2,917,518 2,917,518
Deferred Outflows - Total 215,572$ 5,899,173$ 6,114,745$
Deferred Inflows
Changes in proportionate share 7,410 -7,410
Differences between expected and actual experience 123,168 3,326,768 3,449,936
Changes of assumption or other inputs 64,043 4,713,282 4,777,325
Deferred Inflows - Total 194,621$ 8,040,050$ 8,234,671$
OPEB (Income) Expenses (167,059)$ 2,453,286$ 2,286,227$
Category
65Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Contributions
Participating public employers are contractually required to contribute to RHIA at a rate assessed each biennium by OPERS. For fiscal
year 2021, the rate is 0.06% of annual covered payroll for Tier 1/Tier 2 employees and 0.00% for OPSRP employees. The OPERS sets
the net-retiree healthcare rate based on the estimated OPEB expense of the employer, an amount actuarially determined in accordance
with the parameters of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than
Pensions. The OPEB expense represents the annual cost allocated to the current year (service cost) and the amortization of any
unfunded accrued liability of the plan. The unfunded accrued liabilities are amortized over a closed period equal to the average of the
expected remaining lives of all employees that are provided with OPEB through the OPEB plan (active employees and inactive
employees). The County's contributions to RHIA were consistent with the net-retiree healthcare rate as charged by OPERS. Amounts
paid for RHIA during fiscal year 2021, 2020, and 2019 were $14,294, $42,226, and $325,768, respectively.
Actuarial methods and assumptions for the RHIA plan mirror those of the PERS retirement system itself and can be found in footnote
4.C. in the preceding pages of these financial statements. Healthcare cost trends are not applicable to this plan as the benefits are a
fixed dollar amount per month. The County’s proportionate share of the RHIA plan for FY 2020 is .59129689%. The proportionate
share for each employer participating in the Plan was determined by the actuaries based upon each employer’s contribution to the
RHIA program during the measurement period. The County’s proportionate share declined from .65729371% in the prior
measurement period.
The following presents the County’s proportionate share of the net OPEB liability (asset) for the RHIA calculated using the discount
rate of 7.20 percent as well as what the County’s proportionate share of the net OPEB liability (asset) would be if it were calculated
using a discount rate that is 1-percentage point lower (6.20 percent) or 1-percentage point higher (8.20 percent) than the current rate:
The RHIA plan assets are included in the PERS retirement system cash management efforts. Information related to the PERS Plan
assets investment allocations are included in footnote 4.C. included in these financial statements.
The County’s contributions made subsequent to the measurement date will be recognized in the County’s OPEB expense in the
following year. The net amount of the County’s share of the RHIA remaining deferred outflows of resources and deferred inflows of
resources that will be recognized in the County’s OPEB expense in the subsequent five years in the aggregate are shown in the table
below.
1% Decrease Current Discount Rate 1% Increase
(6.20%)(7.20%)(8.20%)
(972,696)$ (1,204,828)$ (1,403,310)$
Proportionate share of net RHIA
OPEB liability (asset)
Subsequent Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date contributions)
FY 2022 (91,504)$
FY 2023 6,368
FY 2024 49,529
FY 2025 42,264
Total 6,657$
66Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Other Post-Employment Benefits (OPEB) - Deschutes County Plan
Plan Description
The Deschutes County Retiree Health Plan is a single-employer defined benefit postemployment healthcare plan that provides medical
benefits to eligible retired employees of Deschutes County and Deschutes County 9-1-1 Service District and their beneficiaries. The
plan has two components: the Self-Pay Health Plan (COBRA) which is required by Oregon Revised Statutes 243.303 to provide
retirees with group health and dental insurance from the date of retirement to age 65 at the same rate provided to current employees
and the Subsidized Health Plan under which the County pays all or part of the health care costs for eligible retirees under several
collective bargaining agreements. The criteria to determine whether an employee is eligible include: years of service, employee age,
disability due to line of duty and whether the employee has vested in the respective retirement plan.
Employees who retire from the County with more than fifteen (15) years and less than thirty (30) years of fulltime service are eligible
to receive a County contribution towards their monthly insurance premiums until age sixty-five (65) or until eligible for Medicare, in
accordance with a schedule recommended by the Employee Benefit Advisory Committee (EBAC) and approved by the Board of
County Commissioners. The schedule of retiree premiums and County contributions is shown below for calendar year 2021.
Active Employee
Monthly Premiums:Standard Plan
High Deductible
Plan Dental Plan
Composite Rate 1,462.13$ 890.78$ 162.44$
*Opt-out stipend is $125 to employee per month.
30+ Years of 1.0 FTE Service:
Retiree Monthly
Premiums (dental):Standard Plan Dental Plan
Retiree Only 894.00$ 64.00$
Retiree + Spouse 1,789.00$ 129.00$
Retiree + Children 1,563.00$ 113.00$
Retiree + Family 2,458.00$ 177.00$
<30 Years of Service:
Retiree Monthly
Premiums:Standard Plan
High Deductible
Plan Dental Plan
Years of
Service:
County Contribution
per years of service:
Retiree Only 894.00$ 706.00$ 64.00$ 0-14 -$
Retiree + Spouse 1,789.00$ 1,399.00$ 129.00$ 15-19 202.00$
Retiree + Children 1,563.00$ 1,224.00$ 113.00$ 20-24 406.00$
Retiree + Family 2,458.00$ 1,924.00$ 177.00$ 25-29 608.00$
COBRA Monthly
Premiums:Standard Plan
High Deductible
Plan Dental Plan
Employee Only 894.00$ 706.00$ 64.00$
Employee + Spouse 1,789.00$ 1,399.00$ 129.00$
Employee + Children 1,563.00$ 1,224.00$ 113.00$
Employee + Family 2,458.00$ 1,924.00$ 177.00$
30+ Year Retiree cost share is
$85 of Medical Plan and $5 of
Dental Plan.
COBRA participant pays 100%
of premium. 2% Admin Fee is
charged in addtion to rates.
Deschutes County Employee Benefit Plan
Rates for January 1, 2021 - December 31, 2021
Rates Premium Cost Sharing
Employee cost share is $85 of
Medical Plan and $5 of Dental
Plan.
67Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
As of June 30, 2021, there were 1,031 active employees that could be eligible for the plan. As of that date, 60 retirees and surviving
spouses were insured through the County Plan. The County funds the benefits on a pay-as-you-go basis. As a result, there are no
assets being accumulated by the County to pay for future benefits.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of
occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost
trend. Amounts determined regarding the Total OPEB Liability of the plan and the annual OPEB expense of the employer are subject
to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule
of changes in the County’s Total OPEB Liability, presented as required supplementary information, presents trend information about
whether the Total OPEB Liability is increasing or decreasing over time relative to the covered-employee payroll. The measurement
date of the actuarial results presented is June 30, 2021.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and
the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of
benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques
that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent
with the long-term perspective of the calculations.
Assumptions used in calculating the actuarial liabilities associated with the Deschutes County Retiree Health Plan include an assumed
discount rate of 2.16%; an assumed inflation rate of 2.5% for all future years; an insurance premium annual trend rate of 5.00% into
perpetuity; a retiree health claims annual trend rate of 5.00% into perpetuity; and retirement rates used by Oregon PERS adjusted for
County trends. The 2.16% discount rate assumption is the June 30, 2021 rate in the 20-Year General Obligation Municipal Bond Index
published by Bond Buyer. The annual salary increase for employees are assumed to be 3.50% in all future years. Rates of withdrawal
and mortality are generally the same rates that were used in the December 31, 2018 actuarial valuation of the Oregon Public
Employees Retirement System as referenced in the PERS footnote 4.C.
The actuarial cost method used in the valuation of this plan is the Entry Age Normal Method. Under this method, the actuarial present
value of the projected benefits of each active employee included in the valuation is allocated on a level dollar basis over the service of
the active employee between assumed Entry Age (date of hire) and assumed Exit Age(s). The portion of this actuarial present value
allocated to the valuation year is called the service cost for that active employee. The sum of these individual service costs is the
Plan’s Service Cost for the valuation year. The present value of benefits for current retirees plus the accumulated value of all prior
service costs is the Total OPEB Liability. Under this method, the actuarial gains (losses), as they occur, reduce (increase) the Total
OPEB Liability. The Deschutes County Retiree Health Plan is deemed “unfunded” in accordance with the relevant GASB statements.
Changes in Total OPEB Liability
County Plan
Balance at 06/30/2020 25,987,166$
Changes for the year
Service cost 2,350,138
Interest 549,528
Change in assumptions or other inputs 3,187,659
Differences between expected and actual experience 3,257,735
Benefit payments (1,092,103)
Net changes 8,252,957
Balance at 06/30/2021 34,240,123$
Category
68Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Total OPEB liability for the County Plan as of the measurement date is presented below showing the sensitivity of that amount to a
1% higher or lower Discount rate and a 1% higher or lower Health Care trend rate:
The County’s contributions made subsequent to the measurement date will be recognized in the County’s OPEB expense in the
following year. The net amount of the County’s deferred outflows of resources and deferred inflows of resources that will be
recognized in the County’s OPEB expense in the subsequent five years, and in the aggregate, are shown in the table below.
E. Landfill Closure and Postclosure Care Costs
State and Federal laws and regulations require that the County place a final cover on its landfill sites and perform certain maintenance
and monitoring functions at the sites for a minimum of 30 years after closure. In addition to operating expenses related to current
activities of the landfill site, an expense provision and related liability are recognized based on the estimated future closure and
postclosure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of the closure
and postclosure care costs for Knott Landfill is based on remaining capacity of the landfill. It is estimated that the total cost for the
closure and postclosure of Knott Landfill is $20,912,307 which includes the current cost of equipment, facilities and services required
to close, monitor and maintain the landfill. The postclosure costs estimated for the County’s Demo and Southwest sites are estimated
at $984,060 and $831,600, respectively.
The amount of closure and postclosure costs to recognize each year is based on engineering estimates of capacity remaining at the
landfill. By estimating the capacity remaining at the landfill instead of calculating the capacity used, based on the cubic feet of
material added during the year, the County is better able to recognize the benefit of natural compression occurring within the solid
waste cells.
Through June 30, 2021, $14,136,387 has been recognized as expense and $2,739,715 has been paid, resulting in a Closure / Post-
Closure liability of $10,320,067 at June 30, 2021. Based on current estimated costs, an additional $8,623,196 will be recognized as
closure and postclosure expense through 2029, the date the landfill is currently projected to be filled to capacity.
For the past several years, the County has designated resources for future closure and postclosure care and it anticipates continuing to
do so. The County meets the “Local Government Financial Test” which provides financial assurance as to the County’s ability to meet
its financial obligations for closure and postclosure.
1% Decrease Current Discount Rate 1% Increase
(1.6%)(2.16%)(3.16%)
Total OPEB Liability on June 30, 2021 $37,549,389 $34,240,123 $31,175,115
Current Health Care
1% Decrease Trend Rates 1% Increase
Total OPEB Liability on June 30, 2021 $29,853,405 $34,240,123 $39,506,382
Subsequent Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date contributions)
FY 2022 (446,380)$
FY 2023 (446,380)
FY 2024 (446,380)
FY 2025 (446,380)
FY 2026 (446,380)
All subsequent years 91,023
Total (2,140,877)$
69Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
F. Fund Structure
The County maintains certain additional sub-funds for specific management needs. These sub-funds are consolidated into the
appropriate fund for financial reporting purposes as required by generally accepted accounting principles.
Major Funds – Governmental
General Fund – accounts for the financial operations of the County which are not accounted for in any other fund. Principal
sources of revenues are property taxes and revenues from the State of Oregon and Federal government. Expenditures are
primarily for general government activities including assessment, taxation, district attorney, and county clerk.
Sub-funds of the General Fund:
Economic Development – loan repayment and interest revenues for loans and grants to business and not-for-profit
entities.
Court Technology Reserve – transfers in and available resources for upgrades to Video Arraignment equipment.
Assessor, Clerk & Tax Reserve – transfers in and available resources for the upgrade or replacement of the
assessment and taxation system for the County’s property tax activities and for Clerk’s election equipment.
Project Development – transfers in, proceeds from sale of County lands and inter-fund rents. Resources are
transferred to debt service funds and used to acquire real property for use by the County.
General County Projects – property taxes and inter-fund charges for upgrades, remodels and major maintenance
projects of existing County real property.
General Capital Reserve – transfers in and available resources designated for construction or remodel of County-
owned real property.
Community Justice - Juvenile – state grants and fees for juvenile delinquency programs within the County.
Code Abatement – available resources for enforcement of County solid waste and sanitation codes.
Vehicle Maintenance and Replacement – transfers from participating County funds and departments to be used for
vehicle replacement and repair.
Sheriff’s Office – revenues from Sheriff’s services and payments from Countywide and Rural Law Enforcement Districts,
pursuant to intergovernmental agreements, used for public safety, including the operation of the adult jail.
Countywide Law Enforcement District (District #1) – property taxes used to fund Sheriff’s Office countywide public safety
activities, including the operation of the adult jail.
Rural Law Enforcement District (District #2) – property taxes used to fund Sheriff’s Office public safety in rural areas.
Road – State gas tax apportionment and Federal payments for building and maintaining public roads and highways.
Road Capital Improvement Plan - resources from inter-fund transfers for Road’s Capital Improvement Plan.
Health Services– fees for services, Federal and State grants for community wide health care, mental health services and
counseling.
PERS Reserve – Charges to County’s operating funds and General Fund transfers to maintain a reserve to off-set increases in
the cost of retirement benefits as a result of an increase in the PERS rate.
70Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Major Funds – Proprietary – Enterprise
Solid Waste – fees and charges for services for the operation, maintenance, closure and postclosure monitoring of the
County’s sanitary landfill and transfer and recycle stations.
Fair & Expo Center – fees and inter-fund transfers for the operation of a fair and expo center including the annual county fair.
RV Park – charges for space rental and transfers for the operation and maintenance of the County’s recreational vehicle park
and debt service.
Nonmajor Governmental Funds
Special Revenue Funds
Justice Court – fines, fees and General Fund transfers for operating a justice court.
Park Acquisition and Development – apportionment from the State of Oregon from recreational vehicle fees.
Park Development Fees – fees paid by developers in lieu of land donation for park development.
County School – local taxes and Federal Forest receipts for education.
Special Transportation – Federal and State grants for public transit services.
Taylor Grazing – Federal funds administered by State for rangeland improvement.
Transient Room Tax – lodging tax for promotion of tourism and County services.
Video Lottery – State’s video lottery apportionment for grants promoting economic development.
Transient Room Tax-1% – lodging taxes for marketing of recreational facilities.
Foreclosed Land Sales – land sale proceeds to reimburse costs of supervision and maintenance of properties acquired through
tax foreclosure.
Victims’ Assistance – grants and General Fund transfers for providing assistance to crime victims.
Law Library – State shared revenues for supporting law library services.
County Clerk Records – fees for upgrading storage and retrieval systems.
Court Facilities – fines and fees to provide security in the court building.
Communications System Reserve – accumulated resources which will be used for replacement of the countywide
communication system.
Community Development – fees and charges for services for planning, building safety, education and public services.
CDD - Groundwater Partnership – transfers for maintenance of water quality and open space and fees from developers for the
protection of groundwater, including rebates for replacement of septic systems.
Newberry Neighborhood – proceeds from land sales and grants for maintenance of water quality and open space.
GIS (Geographic Information Systems) Dedicated – recording fees and sales for map data system.
Natural Resource Protection – grants for the control of noxious weeds and promotion of healthy forests.
71Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
Nonmajor Governmental Funds (continued)
Special Revenue Funds (continued)
Federal Forest Title III – federal monies for grants related to National Forest activities in Deschutes County.
Surveyor – fees for survey measurements, plat reviews and document filing.
Public Land Corner Preservation – fees for maintaining permanent monuments of survey corner positions.
Countywide Transportation SDC Improvement – fees from developers and builders for upgrades and expansion of county
road infrastructure.
Dog Control – licenses, fees and donations for animal control.
Adult Parole and Probation – charges for services and State Department of Corrections grant for County justice program.
Deschutes County 9-1-1 County Service District – property taxes, charges for services and grants for operations of
countywide emergency call center.
Deschutes County Extension and 4-H Service District – property taxes for Oregon State University’s Extension Service
programs.
American Rescue Plan – federal funds to be appropriated by the Board of County Commissioners in support of COVID-19
recovery.
Debt Service Fund
Full Faith and Credit Debt Service Fund – long-term operating lease payments and inter-fund transfers for debt service
payments on bonds and notes issued for remodel and acquisition of real property, purchase of long-lived personal property
and funding of pension liability.
Nonmajor Proprietary Funds – Internal Service Funds
Facilities – interfund charges for custodial, repairs and maintenance for County facilities.
Administrative Services – interfund charges for services provided by County administration.
Board of County Commissioners – interfund charges for services provided by the County’s commissioners.
Finance – interfund charges for services provided by Finance Department.
Finance Reserve – interfund charges for purchase of financial software.
Legal – interfund charges for services provided by Legal Department.
Human Resources – interfund charges for services provided by the Human Resources Department.
Information Technology – interfund charges for services provided by IT Department.
Information Technology Reserve – interfund charges for future technology improvements.
Insurance – interfund charges for general liability, property, vehicle, workers’ compensation and unemployment insurance.
Health Benefits – interfund charges for medical and dental insurance.
72Amounts may not total due to rounding
Deschutes County, Oregon
Notes to Financial Statements
June 30, 2021
G. Subsequent Event
Bonds
During September 2021, the County entered into a financing agreement to refund the callable maturities of the County’s outstanding
Full Faith and Credit Refunding Obligations, Series 2012. County contributions included: $521,000 to pay off callable principal
balance of the refunded obligations related to the County’s La Pine Sewer project; $158,000 to pay off accrued interest; and $52,000
for costs of issuance. The County entered into Full Faith and Credit Refunding Financing Agreement, Series 2021 for $15,325,000,
interest of 1.4%, matures June 30, 2023.
Future debt service requirements on Full Faith and Credit Refunding Financing Agreement, Series 2021, are as follows:
H. Adoption of New Standard
As of July 1, 2020, the County adopted GASB Statement No. 84, Fiduciary Activities (GASB 84). As a result of the adoption, the
County reclassified all amounts previously reported under agency funds to be reported under custodial funds. Further, the County
restated the beginning net position for the custodial funds as follows:
Year of
Maturity Principal Interest
2022 -$ 161,462$
2023 1,415,000 206,107
2024 1,300,000 186,966
2025 1,320,000 168,495
2026 1,345,000 149,707
2027 1,360,000 130,637
2028 1,375,000 111,355
2029 1,395,000 91,826
2030 1,420,000 71,981
2031 1,440,000 51,818
2032 1,470,000 31,302
2033 1,485,000 10,469
15,325,000$ 1,372,123$
Custodial
Funds
Fiduciary net position at June 30, 2020, as previously reported -$
Adoption of GASB Statement No. 84 1,761,939
Fiduciary net position at July 1, 2020, as restated 1,761,939$
73Amounts may not total due to rounding
Required Supplementary Information
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
2015 2016 2017 2018 2019 2020 2021
Proportion of the net
pension liability (asset)0.61%0.64%0.62%0.62%0.63%0.66%0.64%
Proportionate share of the
net pension liability (asset)(13,913,943)$ 36,983,685$ 93,391,575$ 83,905,406$ 95,837,777$ 114,720,172$ 139,927,482$
Covered payroll 54,795,204 57,047,593 59,420,146 62,715,717 67,091,346 72,086,900 77,809,516
Proportionate share of the
net pension liability (asset)
as a percentage of its
covered payroll -25.39%64.83%157.17%133.79%142.85%159.14%179.83%
Plan fiduciary net position
as a percentage of the
total pension liability 103.59%91.88%80.53%83.12%82.07%80.23%75.79%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Deschutes County, Oregon
Schedule of Proportionate Share of the Net Pension Liability (Asset)
Oregon Public Employees Retirement System
Last Seven Fiscal Years*
74
Amounts may not total due to rounding
See Notes to Required Supplementary Information
2015 2016 2017 2018 2019 2020 2021
Contractually required
contributions 5,258,200$ 5,785,558$ 5,971,466$ 8,534,158$ 9,182,373$ 14,075,061$ 13,817,681$
Contributions in relation to
the contractually required
contribution 5,258,200 5,785,558 5,971,466 8,534,158 9,182,373 14,075,061 13,817,681
Contribution deficiency
(excess)- - - - - - -
County's covered payroll 57,047,593 59,420,146 62,715,717 67,091,346 72,086,900 77,809,516 85,677,368
Contributions as a percentage
of covered payroll 9.22%9.74%9.52%12.72%12.74%18.09%16.13%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30.
Schedule of Net Pension Liability (Asset) Employer Contributions
Oregon Public Employees Retirement System
Last Seven Fiscal Years*
Deschutes County, Oregon
75
Amounts may not total due to rounding
See Notes to Required Supplementary Information
2018 2019 2020 2021
Service cost 1,756,755$ 1,339,312$ 1,386,188$ 2,350,138$
Interest 1,152,108 1,184,266 849,681 549,528
Changes of assumptions
and other inputs - (11,017,853) - 6,445,394
Benefit payments 1,428,996 1,079,974 1,050,615 (1,092,103)
Net change in OPEB liability 1,479,867 (9,574,249) 1,185,254 8,252,957
Total OPEB liability - beginning 32,896,294 34,376,161 24,801,912 25,987,166
Total OPEB liability - ending 34,376,161$ 24,801,912$ 25,987,166$ 34,240,123$
Covered-employee payroll 65,409,667$ 69,941,231$ 72,389,174$ 85,677,368$
Total OPEB liability as a
percentage of payroll 52.6%35.5%35.9%40.0%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
Deschutes County, Oregon
Schedule of Changes in the County's Total OPEB Liability
Deschutes County Plan
Last Four Fiscal Years*
76
Amounts may not total due to rounding
See Notes to Required Supplementary Information
2017 2018 2019 2020 2021
Proportion of the net
OPEB liability (asset)0.62% 0.61% 0.63% 0.66% 0.59%
Proportionate share of the
net OPEB liability (asset)167,543$ (252,752)$ (707,109)$ (1,270,129)$ (1,204,828)$
Covered payroll 59,447,651 62,728,445 67,106,755 72,086,900 77,809,516
Proportionate share of the
net OPEB liability (asset)
as a percentage of its
covered payroll 0.28% -0.40% -1.05% -1.76% -1.55%
Plan fiduciary net position
as a percentage of the
total OPEB liability 94.15% 108.88% 123.99% 144.36% 150.07%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Deschutes County, Oregon
Schedule of the Proportionate Share of the Net OPEB Liability (Asset)
Oregon Public Employees Retirement System (OPEB-RHIA Component)
Last Five Fiscal Years*
77
Amounts may not total due to rounding
See Notes to Required Supplementary Information
2017 2018 2019 2020 2021
Contractually required
contribution 301,513$ 304,046$ 325,768$ 42,226$ 14,294$
Contributions in relation to
the contractually required
contribution 301,513 304,046 325,768 42,226 14,294
Contribution deficiency
(excess)- - - - -
County's covered payroll 62,728,445 67,106,755 72,086,900 77,809,516 85,677,368
Contributions as a percentage
of covered payroll 0.48% 0.45% 0.45% 0.05% 0.02%
* Schedule is intended to show information for 10 years. Additional years will be displayed as they become available.
The amounts presented for each fiscal year was determined as of June 30 of the previous year.
Schedule of Net OPEB Liability (Asset) Employer Contributions
Oregon Public Employees Retirement System (OPEB-RHIA Component)
Last Five Fiscal Years*
Deschutes County, Oregon
78
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance with
Final Budget
REVENUES
Taxes - property 30,500,307$ 30,500,307$ 31,619,673$ 1,119,366$
Licenses and permits 33,775 33,775 36,425 2,650
Investment earnings 145,201 145,201 204,118 58,917
Charges for services 2,527,253 2,606,923 3,739,254 1,132,331
Intergovernmental 3,915,319 11,863,426 11,990,359 126,933
Transfers in 260,000 260,000 260,000 -
Total revenues 37,381,855 45,409,632 47,849,829 2,440,197
EXPENDITURES
Current - departmental:
General government 18,390,989 26,574,835 25,617,014 957,821
Assessor 5,237,507 5,237,507 4,897,531 339,976
Clerk and Elections 2,051,015 2,051,015 1,882,622 168,393
Board of Property Tax Appeal 79,945 79,945 76,042 3,903
District Attorney 8,234,075 8,234,075 8,157,354 76,721
Medical Examiner 236,358 236,358 220,618 15,740
Tax Office 970,608 1,016,608 989,386 27,222
Property Management Administration 317,533 332,533 312,615 19,918
Non-Departmental 1,263,948 9,386,794 9,080,846 305,948
Health and Welfare 639,571 687,678 610,692 76,986
Veterans' Services 639,571 687,678 610,692 76,986
Not allocated to organizational units:
Transfers out 20,299,890 20,568,890 20,204,234 364,656
Contingency - - - -
Total expenditures 39,330,450 47,831,403 46,431,939 1,399,464
Net change in fund balance (1,948,595) (2,421,771) 1,417,890 3,839,661
Fund balance - Beginning of year 12,100,400 12,100,400 13,637,933 1,537,533
Fund balance - End of year 10,151,805$ 9,678,629$ 15,055,822 5,377,193$
Unrealized gain (loss) on investments (31,933)
Economic Development 156,322
Court Technology Reserve 128,344
Assessment,Taxation & Clerk Reserve 1,412,511
Project Development 3,149,079
General County Projects 705,943
General Capital Reserve 9,843,075
Community Justice Juvenile 963,978
Code Abatement 120,780
Vehicle Maintenance & Replacement 1,762,957
Total fund balance, GAAP basis - End of Year 33,266,878$
Budgeted Amounts
Deschutes County, Oregon
General Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
79
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 440,200$ 440,200$ 538,801$ 98,601$
Charges for services 498,055 498,055 486,253 (11,802)
Contributions and donations 62,255 62,255 35,175 (27,080)
Investment earnings - - 7,701 7,701
Other 7,300 7,300 67,351 60,051
Intergovernmental 45,415,076 47,042,333 45,370,017 (1,672,316)
Transfers in 3,392,077 3,392,077 3,392,077 -
Total revenues 49,814,963 51,442,220 49,897,376 (1,544,844)
EXPENDITURES
Current - departmental:
Public Safety 49,541,963 51,169,220 49,625,248 1,543,972
Not allocated to organizational units:
Transfers out 273,000 273,000 272,128 872
Contingency - - - -
Total expenditures 49,814,963 51,442,220 49,897,376 1,544,844
Net change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ - -$
Unrealized gain (loss) on investments (1,221)
Revenue recognized on GAAP basis, not budgetary basis 60,164
Unavailable revenue - services provided (58,943)
Total fund balance, GAAP basis - End of Year -$
Budgeted Amounts
Deschutes County, Oregon
Deschutes County Sheriff's Office
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
80
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - property 27,756,763$ 27,756,763$ 28,491,286$ 734,523$
Investment earnings 101,100 101,100 170,066 68,966
Total revenues 27,857,863 27,857,863 28,661,353 803,490
EXPENDITURES
Current - departmental:
Public Safety 28,412,361 29,728,639 27,656,540 2,072,099
Not allocated to organizational units:
Contingency 10,599,477 9,283,199 - 9,283,199
Total expenditures 39,011,838 39,011,838 27,656,540 11,355,298
Net change in fund balance (11,153,975) (11,153,975) 1,004,813 12,158,788
Fund balance - Beginning of year 11,153,975 11,153,975 12,429,882 1,275,907
Fund balance - End of year -$ -$ 13,434,695 13,434,695$
Unrealized gain (loss) on investments (20,705)
Expenditure recognized on GAAP basis, not budgetary basis (40,882)
Total fund balance, GAAP basis - End of Year 13,373,108$
Budgeted Amounts
Deschutes County, Oregon
Countywide Law Enforcement County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
81
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - property 11,212,307$ 11,212,307$ 11,462,817$ 250,510$
Investment earnings 120,000 120,000 72,488 (47,512)
Total revenues 11,332,307 11,332,307 11,535,305 202,998
EXPENDITURES
Current - departmental:
Public safety 13,002,909 14,156,376 14,154,905 1,471
Not allocated to organizational units:
Contingency 5,851,590 4,698,123 - 4,698,123
Total expenditures 18,854,499 18,854,499 14,154,905 4,699,594
Net change in fund balance (7,522,192) (7,522,192) (2,619,600) 4,902,592
Fund balance - Beginning of year 7,522,192 7,522,192 6,532,339 (989,853)
Fund balance - End of year -$ -$
3,912,738 3,912,738$
Unrealized gain (loss) on investments (6,020)
Expenditure recognized on GAAP basis, not budgetary basis (19,283)
Total fund balance, GAAP basis - End of Year 3,887,436$
Budgeted Amounts
Deschutes County, Oregon
Rural Law Enforcement County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
82
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Licenses and permits 179,830$ 179,830$ 180,315$ 485$
Investment earnings 227,100 227,100 269,012 41,912
Rents 12,132 12,132 9,966 (2,166)
Charges for services 3,038,159 3,051,382 3,381,909 330,527
Contributions and donations 421,900 421,900 431,111 9,211
Intergovernmental 32,466,988 39,828,932 47,582,457 7,753,525
Transfers in 8,275,944 8,259,221 5,879,356 (2,379,865)
Total revenues 44,622,053 51,980,497 57,734,126 5,753,629
EXPENDITURES
Current - departmental
Health and human services 47,033,040 52,959,024 50,381,925 2,577,099
Not allocated to organizational units
Transfers out 2,612,773 2,612,773 232,908 2,379,865
Contingency 4,640,494 6,224,539 - 6,224,539
Total expenditures 54,286,307 61,796,336 50,614,833 11,181,503
Net change in fund balance (9,664,254) (9,815,839) 7,119,293 16,935,132
Fund balance - Beginning of year 15,707,914 15,859,499 18,305,757 2,446,258
Fund balance - End of year 6,043,660$ 6,043,660$ 25,425,050 19,381,390$
Receivables not recognized on budgetary basis 485,448
Unrealized gain (loss) on investments (43,694)
Unavailable revenue - services provided (77,122)
Total fund balance, GAAP basis - End of Year 25,789,683$
Deschutes County, Oregon
Health Services
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
83
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Special assessments 5,000$ 5,000$ 7,403$ 2,403$
Investment earnings 167,500 167,500 121,987 (45,513)
Rents 1,000 1,000 1,080 80
Charges for services 1,558,070 1,558,070 1,596,192 38,122
Other 4,000 4,000 20,082 16,082
Intergovernmental 18,995,040 18,995,040 21,844,579 2,849,539
Transfers in 1,418,945 1,418,945 - (1,418,945)
Total revenues 22,149,555 22,149,555 23,591,323 1,441,768
EXPENDITURES
Current - departmental:
County roads 16,014,616 15,932,828 13,652,308 2,280,520
Not allocated by organizational units:
Transfers out 6,683,218 6,683,218 5,264,273 1,418,945
Contingency 5,618,321 5,700,109 - 5,700,109
Total expenditures 28,316,155 28,316,155 18,916,581 9,399,574
Net change in fund balance (6,166,600) (6,166,600) 4,674,742 10,841,342
Fund balance - Beginning of year 6,166,600 6,166,600 7,968,650 1,802,050
Fund balance - End of year -$ -$ 12,643,392 12,643,392$
Unrealized gain (loss) on investments (19,458)
Inventory 2,671,413
Total fund balance, GAAP basis - End of Year 15,295,348$
Budgeted Amounts
Deschutes County, Oregon
Road Department
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
84
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 209,700$ 209,700$ 271,831$ 62,131$
Intergovernmental 2,258,100 2,258,100 2,670,996 412,896
Transfers in 7,517,657 7,517,657 6,819,612 (698,045)
Total revenues 9,985,457 9,985,457 9,762,440 (223,017)
EXPENDITURES
Current - departmental:
County roads 20,036,050 20,036,050 11,742,022 8,294,028
Not allocated to organizational units:
Contingency 13,103,814 13,103,814 - 13,103,814
Total expenditures 33,139,864 33,139,864 11,742,022 21,397,842
Net change in fund balance (23,154,407) (23,154,407) (1,979,582) 21,174,825
Fund balance - Beginning of year 23,154,407 23,154,407 25,512,586 2,358,179
Fund balance - End of year -$ -$ 23,533,004 23,533,004$
Unrealized gain (loss) on investments (35,043)
Total fund balance, GAAP basis - End of Year 23,497,961$
Budgeted Amounts
Deschutes County, Oregon
Road Capital Improvement Plan
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
85
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Budgeted Amounts
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 40,625$ 40,625$ 36,957$ (3,668)$
Transfers in 2,000,000 2,000,000 2,000,000 -
Total revenues 2,040,625 2,040,625 2,036,957 (3,668)
EXPENDITURES
Current - departmental:
General services 3,000 3,000 850 2,150
Total expenditures 3,000 3,000 850 2,150
Net change in fund balance 2,037,625 2,037,625 2,036,107 (1,518)
Fund balance - Beginning of year 2,443,315 2,443,315 2,540,965 97,650
Fund balance - End of year 4,480,940$ 4,480,940$ 4,577,072 96,132$
Unrealized gain (loss) on investments (7,084)
Total fund balance, GAAP basis - End of Year 4,569,988$
Deschutes County, Oregon
PERS Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
86
Amounts may not total due to rounding
See Notes to Required Supplementary Information
Deschutes County, Oregon
Notes to Required Supplementary Information
June 30, 2021
Note 1 – Adjustments from Budgetary Basis of Accounting to GAAP
The County has certain governmental funds maintained for budgetary purposes that do not meet the definition of Special
Revenue Funds for GAAP reporting purposes. At year-end, the ending fund balances for each of these funds are combined
with the General Fund.
Additional adjustments made from the Budgetary Basis of Accounting to GAAP include the recognition of unrealized
gain/loss on investments, recognition of receivables on GAAP basis (i.e. collections on short-term receivables, not shown in
budget basis), exclusion of receivables from budgetary basis (i.e. grant revenue excluded by GAAP due to timing of the
award), recognition of unavailable revenue on GAAP basis (i.e. revenue included in budget basis, not collected in 60 days),
and the consumption of inventories.
Note 2 – Stewardship, Compliance and Accountability
The Board of County Commissioners adopts a resolution authorizing appropriations, which establishes the level by which
expenditures cannot lawfully exceed appropriations. Within the General Fund, legal appropriations are established at the
department-level for programmatic appropriation (i.e. personnel services, materials & services, and capital outlay) with the
remaining appropriation allocated against the fund, in its entirety, as debt service, transfers to other funds, and contingency.
Remaining County funds are not appropriated by department-level, instead each fund is legally authorized appropriations
against programmatic, debt service, special payments, transfers to other funds, and contingency.
Note 3 – Pension Plan Separately Issued Report – Oregon Public Employees Retirement System
Information concerning the State of Oregon Public Employee Retirement System’s fiduciary performance can be found at
www.oregon.gov/pers.
Note 4 – Other Post Employment Benefit Separately Issued Report – RHIA
Information concerning the State of Oregon Public Employee Retirement System Retiree Health Insurance Account’s
(RHIA’s) fiduciary performance can be found at www.oregon.gov/pers.
87
Other Supplementary Information
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Combining and Individual Funds Statements
and Schedules – Major Governmental Funds
and Sub-Funds – General Fund
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
General Court Assessor,
Fund Economic Technology Clerk and Tax
Operations Development Reserve Reserve
ASSETS
Cash and cash equivalents 6,266,219$ 36,721$ 39,028$ 429,529$
14,335,783 84,037 89,316 982,982
Taxes receivable 547,298 - - -
Accounts receivable 618,039 - - -
Notes and contracts receivable - 35,563 - -
Total assets 21,767,338$ 156,322$ 128,344$ 1,412,511$
LIABILITIES
Liabilities:
Accounts payable 3,146,847$ -$ -$ -$
Deposits 30,754 - - -
Unearned revenue 3,083,433 - - -
Total liabilities 6,261,033 - - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 482,050 - - -
Unavailable revenue - services provided 366 - - -
Unavailable revenue - contracts of sale - - - -
Total deferred inflows of resources 482,416 - - -
FUND BALANCES
Nonspendable - 35,563 - -
Committed - 120,759 - -
Assigned - - 128,344 1,412,511
Unassigned 15,023,889 - - -
Total fund balances 15,023,889 156,322 128,344 1,412,511
Total liabilities, deferred inflows of resources
and fund balances 21,767,338$ 156,322$ 128,344$ 1,412,511$
June 30, 2021
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Balance Sheet
Investments, at fair value;
plus accrued interest
88Amounts may not total due to rounding
General General Community
Project County Capital Justice
Development Projects Reserve Juvenile
ASSETS
Cash and cash equivalents 945,391$ 407,444$ 2,993,172$ 244,435$
2,163,537 932,441 6,849,903 559,162
Taxes receivable - 16,847 - -
Accounts receivable - -- 216,715
Notes and contracts receivable 506,319 - - -
Total assets 3,615,248$ 1,356,732$ 9,843,075$ 1,020,312$
LIABILITIES
Liabilities:
Accounts payable 9,849$ 635,958$ -$ 56,334$
Deposits - - - -
Unearned revenue - - - -
Total liabilities 9,849 635,958 - 56,334
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - 14,830 - -
Unavailable revenue - services provided - -- -
Unavailable revenue - contracts of sale 456,319 - - -
Total deferred inflows of resources 456,319 14,830 - -
FUND BALANCES
Nonspendable - - - -
Committed - - 9,843,075 -
Assigned 3,149,079 705,943 - 963,978
Unassigned - - - -
Total fund balances 3,149,079 705,943 9,843,075 963,978
Total liabilities, deferred inflows of resources
and fund balances 3,615,248$ 1,356,732$ 9,843,075$ 1,020,312$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Balance Sheet
June 30, 2021
Investments, at fair value;
plus accrued interest
89Amounts may not total due to rounding
Vehicle
Code Maintenance &
Abatement Replacement Total
ASSETS
Cash and cash equivalents 36,728$ 536,896$ 11,935,564$
84,052 1,228,692 27,309,905
Taxes receivable - - 564,144
Accounts receivable - - 834,754
Notes and contracts receivable - - 541,883
Total assets 120,780$ 1,765,588$ 41,186,250$
LIABILITIES
Liabilities:
Accounts payable -$ 2,631$ 3,851,619$
Deposits - - 30,754
Unearned revenue - - 3,083,433
Total liabilities - 2,631 6,965,806
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes - - 496,880
Unavailable revenue - services provided - - 366
Unavailable revenue - contracts of sale - - 456,319
Total deferred inflows of resources - - 953,566
FUND BALANCES
Nonspendable - - 35,563
Committed - - 9,963,834
Assigned 120,780 1,762,957 8,243,592
Unassigned - - 15,023,889
Total fund balances 120,780 1,762,957 33,266,878
Total liabilities, deferred inflows of resources
and fund balances 120,780$ 1,765,588$ 41,186,250$
Combining Balance Sheet
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
June 30, 2021
Investments, at fair value;
plus accrued interest
90Amounts may not total due to rounding
General Court Assessment,
Fund Economic Technology Clerk & Tax
Operations Development Reserve Reserve
REVENUES
Taxes - property 31,619,673$ -$ -$ -$
Licenses and permits 36,425 - - -
Fines, forfeitures and penalties - - - -
Investment earnings 41,858 14,162 338 3,314
Rents - - - -
Intergovernmental 12,137,914 - - -
Charges for services 3,739,254 - - -
Contributions and donations - - - -
Payments on contracts of sale - - - -
Other - - - -
Total revenues 47,575,124 14,162 338 3,314
EXPENDITURES
Current:
General government 25,602,751 114,008 3,373 -
Public safety - - - -
Health and welfare 610,692 - - -
Capital outlay 14,263 - 46,464 -
Total expenditures 26,227,705 114,008 49,837 -
Excess (deficiency) of revenues
over expenditures 21,347,419 (99,846) (49,499) 3,314
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in 260,000 - - -
Transfers out (9,850,481) - - -
Intra-fund:
Transfers in - - 32,000 120,000
Transfers out (10,353,753) - - -
Total other financing sources (uses) (19,944,234) - 32,000 120,000
Net change in fund balances 1,403,184 (99,846) (17,499) 123,314
Fund balances - Beginning of year 13,620,704 256,168 145,843 1,289,198
Fund balances - End of year 15,023,889$ 156,322$ 128,344$ 1,412,511$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
Year Ended June 30, 2021
91Amounts may not total due to rounding
General General Community
Project County County Justice
Development Projects Reserve Juvenile
REVENUES
Taxes - property -$ 986,635$ -$ -$
Licenses and permits - - - -
Fines, forfeitures and penalties - - - 2,452
Investment earnings 30,727 5,788 23,877 5,626
Rents 594,607 - - 82,522
Intergovernmental - - - 825,417
Charges for services 250 3,160 - 68,146
Contributions and donations - - - 3,387
Payments on contracts of sale 190,676 - - -
Other - - - -
Total revenues 816,260 995,582 23,877 987,550
EXPENDITURES
Current:
General government 130,661 811,183 - -
Public safety - - - 6,996,226
Health and welfare - - - -
Capital outlay - 1,001,483 - 41,992
Total expenditures 130,661 1,812,665 - 7,038,218
Excess (deficiency) of revenues
over expenditures 685,599 (817,083) 23,877 (6,050,668)
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in - - - -
Transfers out (1,165,979) - - -
Intra-fund:
Transfers in 1,000,000 750,000 4,119,194 6,034,966
Transfers out - - (1,750,000) (77,112)
Total other financing sources (uses) (165,979) 750,000 2,369,194 5,957,854
Net change in fund balances 519,620 (67,083) 2,393,071 (92,814)
Fund balances - Beginning of year 2,629,459 773,027 7,450,004 1,056,791
Fund balances - End of year 3,149,079$ 705,943$ 9,843,075$ 963,978$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
Year Ended June 30, 2021
92Amounts may not total due to rounding
Vehicle
Code Maintenance &
Abatement Replacement Total
REVENUES
Taxes - property -$ -$ 32,606,308$
Licenses and permits - - 36,425
Fines, forfeitures and penalties - - 2,452
Investment earnings 278 4,549 130,516
Rents - - 677,129
Intergovernmental - - 12,963,331
Charges for services - - 3,810,809
Contributions and donations - - 3,387
Payments on contracts of sale - - 190,676
Other - 72,813 72,813
Total revenues 278 77,361 50,493,847
EXPENDITURES
Current:
General government 2,160 179,071 26,843,207
Public safety - - 6,996,226
Health and welfare - - 610,692
Capital outlay - 195,599 1,299,801
Total expenditures 2,160 374,670 35,749,925
Excess (deficiency) of revenues
over expenditures (1,882) (297,309) 14,743,922
OTHER FINANCING SOURCES (USES)
Inter-fund:
Transfers in - 590,270 850,270
Transfers out - - (11,016,460)
Intra-fund:
Transfers in - 124,705 12,180,865
Transfers out - - (12,180,865)
Total other financing sources (uses)- 714,975 (10,166,190)
Net change in fund balances (1,882) 417,666 4,577,732
Fund balances - Beginning of year 122,662 1,345,291 28,689,146
Fund balances - End of year 120,780$ 1,762,957$ 33,266,878$
Deschutes County, Oregon
General Fund and Sub-Funds of General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
Year Ended June 30, 2021
93Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,100$ 1,100$ 15,121$ 14,021$
Loan repayments 33,025 33,025 63,238 30,213
Total revenues 34,125 34,125 78,358 44,234
EXPENDITURES
Current - departmental:
Economic development 140,860 140,860 64,200 76,660
Total expenditures 140,860 140,860 64,200 76,660
Net change in fund balance (106,735) (106,735) 14,158 120,894
Fund balance - Beginning of year 106,735 106,735 106,787 52
Fund balance - End of year -$ -$ 120,946 120,946$
Notes and contracts receivable recognized under GAAP 35,563
Unrealized gain (loss) on investments (187)
Total fund balance, GAAP basis - End of Year 156,322$
Deschutes County, Oregon
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Economic Development (Sub-Fund of General Fund)
Budgeted Amounts
94Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 2,200$ 2,200$ 1,583$ (617)$
Transfers in 32,000 32,000 32,000 -
Total revenues 34,200 34,200 33,583 (617)
EXPENDITURES
Current - departmental
Court technology 216,919 216,919 49,837 167,082
Total expenditures 216,919 216,919 49,837 167,082
Net change in fund balance (182,719) (182,719) (16,254) 166,465
Fund balance - Beginning of year 182,719 182,719 144,797 (37,922)
Fund balance - End of year -$ -$ 128,543 128,543$
Unrealized gain (loss) on investments (199)
Total fund balance, GAAP basis - End of Year 128,344$
Deschutes County, Oregon
Budgeted Amounts
Court Technology Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
95Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 14,000$ 14,000$ 14,747$ 747$
Transfers in 120,000 120,000 120,000 -
Total revenues 134,000 134,000 134,747 747
EXPENDITURES
Current - departmental:
Assessment and taxation - - - -
Total expenditures - - - -
Net change in fund balance 134,000 134,000 134,747 747
Fund balance - Beginning of year 1,136,764 1,136,764 1,279,954 143,190
Fund balance - End of year 1,270,764$ 1,270,764$ 1,414,701 143,937$
Unrealized gain (loss) on investments (2,190)
Total fund balance, GAAP basis - End of Year 1,412,511$
Budgeted Amounts
Deschutes County, Oregon
Assessor, Clerk and Tax Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
96Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 39,240$ 39,240$ 54,451$ 15,211$
Rentals 617,309 617,309 594,607 (22,702)
Payments on contracts of sale 110,000 110,000 190,676 80,676
Charges for services 1,000 1,000 250 (750)
Transfers in 1,000,000 1,000,000 1,000,000 -
Total revenues 1,767,549 1,767,549 1,839,985 72,436
EXPENDITURES
Currrent - departmental:
General services 3,203,401 3,203,401 130,661 3,072,740
Not allocated to organizational units:
Transfer out 1,166,148 1,166,148 1,165,979 169
Total expenditures 4,369,549 4,369,549 1,296,640 3,072,909
Net change in fund balance (2,602,000) (2,602,000) 543,345 3,145,345
Fund balance - Beginning of year 2,600,000 2,600,000 2,610,554 10,554
Fund balance - End of year (2,000)$ (2,000)$ 3,153,899 3,155,899$
Unrealized gain (loss) on investments (4,819)
Total fund balance, GAAP basis - End of Year 3,149,079$
Budgeted Amounts
Deschutes County, Oregon
Project Development (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
97Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - property 941,092$ 941,092$ 986,635$ 45,543$
Investment earnings 6,500 6,500 13,503 7,003
Charges for services - - 3,160 3,160
Transfers in 750,000 750,000 750,000 -
Total revenues 1,697,592 1,697,592 1,753,298 55,706
EXPENDITURES
Current - departmental:
General services 2,211,345 2,211,345 1,812,665 398,680
Not allocated to organizational units:
Contingency 149,299 149,299 - 149,299
Total expenditures 2,360,644 2,360,644 1,812,665 547,979
Net change in fund balance (663,052) (663,052) (59,368) 603,684
Fund balance - Beginning of year 663,052 663,052 767,388 104,336
Fund balance - End of year -$ -$ 708,020 708,020$
Unrealized gain (loss) on investments (2,077)
Total fund balance, GAAP basis - End of Year 705,943$
Year Ended June 30, 2021
Budgeted Amounts
Deschutes County, Oregon
General County Projects (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
98Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 142,000$ 142,000$ 92,550$ (49,450)$
Transfers in 4,336,318 4,336,318 4,119,194 (217,124)
Total revenues 4,478,318 4,478,318 4,211,744 (266,574)
EXPENDITURES
Not allocated to organizational units:
Transfer out 1,750,000 1,750,000 1,750,000 -
Total expenditures 1,750,000 1,750,000 1,750,000 -
Net change in fund balance 2,728,318 2,728,318 2,461,744 (266,574)
Fund balance - Beginning of year 6,259,769 6,259,769 7,396,589 1,136,820
Fund balance - End of year 8,988,087$ 8,988,087$ 9,858,333 870,246$
Unrealized gain (loss) on investments (15,258)
Total fund balance, GAAP basis - End of Year 9,843,075$
Deschutes County, Oregon
General Capital Reserve (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
99Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 6,050$ 6,050$ 2,452$ (3,598)$
Investment earnings 17,300 17,300 13,796 (3,504)
Rents 88,000 88,000 82,522 (5,478)
Charges for services 99,000 99,000 67,396 (31,604)
Contributions and donations 6,500 6,500 3,387 (3,113)
Intergovernmental 758,240 758,240 806,314 48,074
Transfers in 6,034,966 6,034,966 6,034,966 -
Total revenues 7,010,056 7,010,056 7,010,834 777
EXPENDITURES
Current - departmental:
Public safety 7,390,349 7,390,349 7,038,218 352,131
Not allocated to organizational units:
Transfers out 77,112 77,112 77,112 -
Contingency 616,595 616,595 - 616,595
Total expenditures 8,084,056 8,084,056 7,115,330 968,726
Net change in fund balance (1,074,000) (1,074,000) (104,496) 969,504
Fund balance - Beginning of year 1,074,000 1,074,000 1,069,720 (4,280)
Fund balance - End of year -$ -$ 965,223 965,223$
Unrealized gain (loss) on investments (1,246)
Total fund balance, GAAP basis - End of Year 963,978$
Budgeted Amounts
Deschutes County, Oregon
Community Justice - Juvenile (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
100Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,100$ 1,100$ 1,345$ 245$
Total revenues 1,100 1,100 1,345 245
EXPENDITURES
Current - departmental:
Code abatement 116,426 116,426 2,160 114,266
Total expenditures 116,426 116,426 2,160 114,266
Net change in fund balance (115,326) (115,326) (815) 114,511
Fund balance - Beginning of year 115,326 115,326 121,782 6,456
Fund balance - End of year -$ -$ 120,967 120,967$
Unrealized gain (loss) on investments (187)
Total fund balance, GAAP basis - End of Year 120,780$
Deschutes County, Oregon
Code Abatement (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
101Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 14,000$ 14,000$ 16,569$ 2,569$
Sale of equipment 35,000 35,000 72,813 37,813
Transfers in 714,974 714,974 714,975 1
Total revenues 763,974 763,974 804,357 40,383
EXPENDITURES
Current - departmental:
Fleet 817,257 817,257 374,670 442,587
Not allocated to organizational units:
Transfers out - - - -
Contingency 1,041,836 1,041,836 - 1,041,836
Total expenditures 1,859,093 1,859,093 374,670 1,484,423
Net change in fund balance (1,095,119) (1,095,119) 429,687 1,524,806
Fund balance - Beginning of year 1,095,119 1,095,119 1,336,007 240,888
Fund balance - End of year -$ -$ 1,765,694 1,765,694$
Unrealized gain (loss) on investments (2,737)
Total fund balance, GAAP basis - End of Year 1,762,957$
Budgeted Amounts
Deschutes County, Oregon
Vehicle Maintenance and Replacement (Sub-Fund of General Fund)
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
102Amounts may not total due to rounding
Combining and Individual Funds Statements
and Schedules – Major Governmental Funds –
Capital Project Funds
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 209,700$ 209,700$ 271,831$ 62,131$
Intergovernmental 2,258,100 2,258,100 2,670,996 412,896
Transfers in 7,517,657 7,517,657 6,819,612 (698,045)
Total revenues 9,985,457 9,985,457 9,762,440 (223,017)
EXPENDITURES
Current - departmental:
County roads 20,036,050 20,036,050 11,742,022 8,294,028
Not allocated to organizational units:
Contingency 13,103,814 13,103,814 - 13,103,814
Total expenditures 33,139,864 33,139,864 11,742,022 21,397,842
Net change in fund balance (23,154,407) (23,154,407) (1,979,582) 21,174,825
Fund balance - Beginning of year 23,154,407 23,154,407 25,512,586 2,358,179
Fund balance - End of year -$ -$ 23,533,004 23,533,004$
Unrealized gain (loss) on investments (35,043)
Total fund balance, GAAP basis - End of Year 23,497,961$
Budgeted Amounts
Deschutes County, Oregon
Road Capital Improvement Plan
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
103Amounts may not total due to rounding
Combining and Individual Funds Statements
and Schedules – Major Proprietary Funds –
Enterprise Funds
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 12,001,891$ 12,001,891$ 13,475,286$ 1,473,395$
Intergovernmental - - 3,656 3,656
Rents 12,001 12,001 11,180 (821)
Other 40,000 40,000 186,950 146,950
Investment earnings 156,200 156,200 144,236 (11,964)
Proceeds from issuance of bond 6,000,000 6,000,000 - (6,000,000)
Transfers in 3,642,189 3,642,189 - (3,642,189)
Total revenues 21,852,281 21,852,281 13,821,309 (8,030,972)
EXPENDITURES
Currrent - departmental:
County services 16,725,740 16,725,740 9,307,496 7,418,244
Not allocated to organizational units:
Debt service 945,000 945,000 861,354 83,646
Transfers out 3,684,280 3,684,280 42,091 3,642,189
Contingency 8,451,935 8,451,935 - 8,451,935
Total expenditures 29,806,955 29,806,955 10,210,941 19,596,014
Net change in fund balance (7,954,674) (7,954,674) 3,610,368 11,565,042
Fund balance - Beginning of year 9,248,929 9,248,929 11,596,676 2,347,747
Fund balance - End of year 1,294,255$ 1,294,255$ 15,207,044 13,912,789$
Unrealized gain (loss) on investments (23,726)
Capital assets (net of accumulated depreciation)26,507,669
Deferred charge on refunding 157,672
Deferred outflows of resources 1,024,530
Accrued interest (13,800)
Accrued compensated leave (264,767)
Other postemployment benefits (735,483)
Net pension liability (2,552,018)
Bonds (net of unamortized premiums/discounts)(6,453,302)
Accrued landfill closure and postclosure costs (10,320,067)
Deferred inflows of resources - pension (94,732)
Net position, GAAP basis - End of year 22,439,019$
Deschutes County, Oregon
Solid Waste
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
104Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 1,833,154$ 1,833,154$ 1,790,111$ (43,043)$
Operating grants 52,000 52,000 53,840 1,840
Investment earnings 11,800 11,800 9,454 (2,346)
Transfers in 1,433,902 1,433,902 1,615,472 181,570
Total revenues 3,330,856 3,330,856 3,468,877 138,021
EXPENDITURES
Currrent - departmental:
County services 2,494,911 2,494,911 2,188,055 306,856
Not allocated to organizational units:
Debt service 104,400 104,400 103,519 881
Transfers out 10,777 10,777 10,777 -
Contingency 655,550 655,550 - 655,550
Total expenditures 3,265,638 3,265,638 2,302,351 963,287
Net change in fund balance 65,218 65,218 1,166,526 1,101,308
Fund balance - Beginning of year 1,508,128 1,508,128 677,510 (830,618)
Fund balance - End of year 1,573,346$ 1,573,346$ 1,844,036 270,690$
Unrealized gain (loss) on investments (3,121)
Capital assets (net of accumulated depreciation)17,130,541
Deferred charge on refunding 3,329
Deferred outflows of resources 587,929
Interest payable (800)
Accrued compensated leave (165,691)
Other postemployment benefits (337,097)
Net pension liability (1,464,480)
Bonds (net of unamortized premiums/discounts)(561,243)
Deferred inflows of resources - pension (49,050)
Net position, GAAP basis - End of year 17,078,912$
Budgeted Amounts
Deschutes County, Oregon
Fair and Expo Center
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
105Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 428,450$ 428,450$ 652,568$ 224,118$
Investment earnings 8,700 8,700 9,423 723
Transfers in 806,628 806,628 180,000 (626,628)
Total revenues 1,243,778 1,243,778 841,991 (401,787)
EXPENDITURES
Currrent - departmental:
County services 421,402 421,402 291,093 130,309
Not allocated to organizational units:
Debt service 222,500 222,500 221,874 626
Transfers out 621,628 621,628 - 621,628
Contingency 43,512 43,512 - 43,512
Total expenditures 1,309,042 1,309,042 512,967 796,075
Net change in fund balance (65,264) (65,264) 329,024 394,288
Fund balance - Beginning of year 587,992 587,992 725,402 137,410
Fund balance - End of year 522,728$ 522,728$ 1,054,426 531,698$
Unrealized gain (loss) on investments (1,611)
Capital assets (net of accumulated depreciation)2,023,156
Interest payable (1,800)
Bonds (net of unamortized premiums/discounts)(951,462)
Net position, GAAP basis - End of year 2,122,709$
Budgeted Amounts
Deschutes County, Oregon
RV Park
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
106Amounts may not total due to rounding
Combining and Individual Funds Statements
and Schedules – Nonmajor Governmental Funds
and Sub-Funds
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Total
Special Nonmajor
Revenue Capital Debt Governmental
Funds Projects Fund Service Fund Funds
ASSETS
Cash and cash equivalents 20,161,173$ 1,419,039$ 141,966$ 21,722,177$
Investments, at fair value; plus accrued int.46,135,948 3,247,484 324,890 49,708,323
Taxes receivable 1,594,546 - - 1,594,546
Accounts receivable 1,723,104 - 77 1,723,181
Notes and contracts receivable 306,767 - - 306,767
Total assets 69,921,537$ 4,666,523$ 466,933$ 75,054,993$
LIABILITIES
Accounts payable 1,240,122$ 286,073$ -$ 1,526,196$
Unearned revenues 19,503,712 - - 19,503,712
Due to other funds - - - -
Total liabilities 20,743,834 286,073 - 21,029,908
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 152,161 - - 152,161
Unavailable revenue - services performed 522,462 - - 522,462
Total deferred inflows of resources 674,622 - - 674,622
FUND BALANCES
Restricted 48,172,416 - - 48,172,416
Committed 330,664 4,380,450 466,933 5,178,047
Unassigned - - - -
Total fund balances 48,503,080 4,380,450 466,933 53,350,463
Total liabilities, deferred inflows of resources
and fund balances 69,921,537$ 4,666,523$ 466,933$ 75,054,993$
Deschutes County, Oregon
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2021
107Amounts may not total due to rounding
Total
Special Capital Debt Nonmajor
Revenue Projects Service Governmental
Funds Funds Funds Funds
REVENUES
Taxes - property 10,132,394$ -$ -$ 10,132,394$
Taxes - other 11,431,704 - - 11,431,704
Licenses and permits 1,991,826 - - 1,991,826
Fines, forfeitures and penalties 771,535 - - 771,535
Investment earnings 155,436 10,566 6,369 172,371
Rents - - 1,279,178 1,279,178
Charges for services 12,002,423 915 1,238,997 13,242,334
Contributions and donations 6,066 - - 6,066
Other - - - -
Intergovernmental 15,497,001 - 316,001 15,813,002
Total revenues 51,988,385 11,481 2,840,545 54,840,411
EXPENDITURES
Current:
General government 14,739,641 - - 14,739,641
Public safety 17,360,553 - - 17,360,553
County roads 1,326,142 - - 1,326,142
Health and welfare 2,916,728 - - 2,916,728
Debt service:
Principal - - 3,728,510 3,728,510
Interest - - 1,590,121 1,590,121
Trustee fees - 1,200 1,200
Capital outlay 431,457 559,923 - 991,380
Total expenditures 36,774,522 559,923 5,319,830 42,654,275
Excess (deficiency) of revenues
over expenditures 15,213,864 (548,442) (2,479,286) 12,186,136
OTHER FINANCING SOURCES (USES)
Transfers in 976,158 - 1,987,187 2,963,345
Transfers out (6,996,299) - -(6,996,299)
Total other financing sources (uses)(6,020,141) - 1,987,187 (4,032,954)
Net change in fund balances 9,193,723 (548,442) (492,099) 8,153,182
Fund balances - Beginning of year 39,309,357 4,928,892 959,032 45,197,281
Fund balances - End of year 48,503,080$ 4,380,450$ 466,933$ 53,350,463$
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Year Ended June 30, 2021
Deschutes County, Oregon
108Amounts may not total due to rounding
Park Park
Justice Acquisition & Development Special
Court Development Fees Transportation
ASSETS
Cash and cash equivalents 680$ 187,547$ 2,563$ 1,987,331$
Investments, at fair value; plus accrued int. (276) 429,202 5,866 4,548,027
Taxes receivable --- -
Accounts receivable - 125,885 - 10,921
Notes and contracts receivable ----
Total assets 404$ 742,634$ 8,430$ 6,546,280$
LIABILITIES
Accounts payable 403$ 3,171$ -$ 464,451$
Deposits - - --
Unearned revenues - - --
Due to other funds - - --
Total liabilities 403 3,171 - 464,451
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted - 739,463 8,430 6,081,829
Committed 1 - - -
Unassigned --- -
Total fund balances 1 739,463 8,430 6,081,829
Total liabilities, deferred inflow of resources
and fund balances 404$ 742,634$ 8,430$ 6,546,280$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
109Amounts may not total due to rounding
Taylor Transient Video Transient
Grazing Room Tax Lottery Room Tax-1%
ASSETS
Cash and cash equivalents 13,900$ 1,934,600$ 320,613$ -$
Investments, at fair value; plus accrued int. 31,810 4,427,352 733,726 -
Taxes receivable - 1,244,746 - 177,821
Accounts receivable - 47,072 268,531 -
Notes and contracts receivable --- -
Total assets 45,710$ 7,653,770$ 1,322,870$ 177,821$
LIABILITIES
Accounts payable -$ 229,491$ 74,950$ -$
Deposits -- - -
Unearned revenues -- - -
Due to other funds -- - -
Total liabilities - 229,491 74,950 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - 53,072 - -
Total deferred inflows of resources - 53,072 - -
FUND BALANCES
Restricted 45,710 7,371,207 1,247,920 177,821
Committed - - - -
Unassigned - - - -
Total fund balances 45,710 7,371,207 1,247,920 177,821
Total liabilities, deferred inflow of resources
and fund balances 45,710$ 7,653,770$ 1,322,870$ 177,821$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
110Amounts may not total due to rounding
County
Foreclosed Victims'Law Clerk
Land Sales Assistance Library Records
ASSETS
Cash and cash equivalents 46,958$ (29,308)$ 63,850$ 123,482$
Investments, at fair value; plus accrued int. 107,463 (67,072) 146,120 282,590
Taxes receivable - - - -
Accounts receivable - 96,562 - -
Notes and contracts receivable --- -
Total assets 154,421$ 182$ 209,970$ 406,072$
LIABILITIES
Accounts payable -$ 33$ -$ 534$
Deposits -- --
Unearned revenues -- --
Due to other funds -- --
Total liabilities - 33 -534
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted 154,421 149 209,970 405,538
Committed - - - -
Unassigned - - - -
Total fund balances 154,421 149 209,970 405,538
Total liabilities, deferred inflow of resources
and fund balances 154,421$ 182$ 209,970$ 406,072$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
111Amounts may not total due to rounding
Des Co CDD
Communication Community Groundwater Newberry
System Res Development Partnership Neighborhood
ASSETS
Cash and cash equivalents 82,121$ 3,037,413$ 26,137$ 130,364$
Investments, at fair value; plus accrued int. 187,934 6,950,234 59,814 298,340
Taxes receivable - - - -
Accounts receivable - - - -
Notes and contracts receivable - - - 268,793
Total assets 270,054$ 9,987,647$ 85,951$ 697,498$
LIABILITIES
Accounts payable -$ 110,905$ 3,750$ -$
Deposits -- - -
Unearned revenues - 167,181 - -
Due to other funds --- -
Total liabilities - 278,087 3,750 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted - 9,709,561 82,201 697,498
Committed 270,054 - - -
Unassigned - - - -
Total fund balances 270,054 9,709,561 82,201 697,498
Total liabilities, deferred inflow of resources
and fund balances 270,054$ 9,987,647$ 85,951$ 697,498$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
112Amounts may not total due to rounding
Natural Federal
GIS Resource Forest Title
Dedicated Protection III Surveyor
ASSETS
Cash and cash equivalents 181,184$ 313,985$ 42,967$ 83,057$
Investments, at fair value; plus accrued int. 414,641 718,557 98,330 190,076
Taxes receivable - - - -
Accounts receivable 4,468 299,781 - -
Notes and contracts receivable - - - -
Total assets 600,293$ 1,332,323$ 141,297$ 273,132$
LIABILITIES
Accounts payable -$ 106,130$ -$ -$
Deposits -- --
Unearned revenues -- 130,845 -
Due to other funds -- - -
Total liabilities - 106,130 130,845 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - 51,390 - -
Total deferred inflows of resources - 51,390 - -
FUND BALANCES
Restricted 600,293 1,174,803 10,452 273,132
Committed - - - -
Unassigned - - - -
Total fund balances 600,293 1,174,803 10,452 273,132
Total liabilities, deferred inflow of resources
and fund balances 600,293$ 1,332,323$ 141,297$ 273,132$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
113Amounts may not total due to rounding
Public Land Countywide
Corner Transportation Adult Parole
Preservation SDC Imp Dog Control & Probation
ASSETS
Cash and cash equivalents 423,034$ 1,150,262$ 27,920$ 924,819$
Investments, at fair value; plus accrued int. 968,118 2,632,385 63,896 2,116,114
Taxes receivable - - - -
Accounts receivable -172 - -
Notes and contracts receivable - 37,974 - -
Total assets 1,391,152$ 3,820,792$ 91,816$ 3,040,933$
LIABILITIES
Accounts payable -$ -$31,207$ 63,592$
Deposits -- - -
Unearned revenues - 38,146 - -
Due to other funds --- -
Total liabilities - 38,146 31,207 63,592
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - - - -
Unavailable revenue-services performed - - - -
Total deferred inflows of resources - - - -
FUND BALANCES
Restricted 1,391,152 3,782,646 - 2,977,341
Committed - - 60,609 -
Unassigned - - - -
Total fund balances 1,391,152 3,782,646 60,609 2,977,341
Total liabilities, deferred inflow of resources
and fund balances 1,391,152$ 3,820,792$ 91,816$ 3,040,933$
June 30, 2021
Combining Balance Sheet
Nonmajor Special Revenue Funds
Deschutes County, Oregon
114Amounts may not total due to rounding
American Deschutes Cnty Deschutes Cnty Total Nonmajor
Rescue 9-1-1 Extension & 4-H Special
Plan Service District Service District Revenue Funds
ASSETS
Cash and cash equivalents 5,833,668$ 3,119,176$ 132,851$ 20,161,173$
Investments, at fair value; plus accrued int. 13,350,406 7,138,264 304,030 46,135,948
Taxes receivable - 161,888 10,090 1,594,546
Accounts receivable - 869,712 - 1,723,104
Notes and contracts receivable ---306,767
Total assets 19,184,075$ 11,289,040$ 446,972$ 69,921,537$
LIABILITIES
Accounts payable 32,136$ 15,981$ 103,388$ 1,240,122$
Deposits - - - -
Unearned revenues 19,167,541 - - 19,503,712
Due to other funds - - - -
Total liabilities 19,199,677 15,981 103,388 20,743,834
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes - 143,231 8,929 152,161
Unavailable revenue-services performed - 418,000 -522,462
Total deferred inflows of resources - 561,231 8,929 674,622
FUND BALANCES
Restricted (15,602) 10,711,828 334,654 48,172,416
Committed - - - 330,664
Unassigned - - - -
Total fund balances (15,602) 10,711,828 334,654 48,503,080
Total liabilities, deferred inflow of resources
and fund balances 19,184,075$ 11,289,040$ 446,972$ 69,921,537$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Balance Sheet
June 30, 2021
115Amounts may not total due to rounding
Park Park
Justice Acquisition & Development County
Court Development Fees School
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - 4,900 -
Fines, forfeitures and penalties 500,818 - - -
Investment earnings (260) 1,576 28 636
Rents - -- -
Charges for services - -- -
Contributions and donations - -- -
Payments on contracts of sale - -- -
Other - -- -
Intergovernmental 3,766 381,435 - 546,321
Total revenues 504,324 383,011 4,928 546,957
EXPENDITURES
Current:
General government 650,926 34,232 1,021 546,957
Public safety - - - -
County roads - - - -
Health and welfare - - - -
Capital outlay - - - -
Total expenditures 650,926 34,232 1,021 546,957
Excess (deficiency) of revenues
over expenditures (146,602) 348,779 3,907 0
OTHER FINANCING SOURCES (USES)
Transfers in 111,521 - - -
Transfers out - (190,000) - -
Total other financing sources (uses) 111,521 (190,000) - -
Net change in fund balances (35,081) 158,779 3,907 0
Fund balance - Beginning of year 35,082 580,684 4,523 -
Fund balance - End of year 1$ 739,463$ 8,430$ 0$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
116Amounts may not total due to rounding
Special Taylor Transient
Transportation Grazing Room Tax Video Lottery
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - 9,996,111 -
Licenses and permits - - - -
Fines, forfeitures and penalties - - - -
Investment earnings 22,266 75 22,121 2,973
Rents - - - -
Charges for services - - - -
Contributions and donations - - - -
Payments on contracts of sale - - - -
Other - - - -
Intergovernmental 4,268,398 4,802 100,000 1,222,836
Total revenues 4,290,664 4,877 10,118,232 1,225,809
EXPENDITURES
Current:
General government - 3,551,869 535,391
Public safety - - - -
County roads - - - -
Health and welfare 2,532,798 - - -
Capital outlay - - - -
Total expenditures 2,532,798 - 3,551,869 535,391
Excess (deficiency) of revenues
over expenditures 1,757,866 4,877 6,566,363 690,418
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (15,000) (3,584,177) -
Total other financing sources (uses)- (15,000) (3,584,177) -
Net change in fund balances 1,757,866 (10,123) 2,982,186 690,418
Fund balance - Beginning of year 4,323,963 55,832 4,389,022 557,502
Fund balance - End of year 6,081,829$ 45,710$ 7,371,207$ 1,247,920$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
117Amounts may not total due to rounding
Transient Foreclosed Victims'
Room Tax-1% Land Sales Assistance Law Library
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other 1,435,593 - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - - - -
Investment earnings 3,445 (142) 11 262
Rents - - - -
Charges for services - 120,498 50 -
Contributions and donations - -10 -
Payments on contracts of sale - -- -
Other - -- -
Intergovernmental - - 502,367 75,585
Total revenues 1,439,038 120,356 502,438 75,847
EXPENDITURES
Current:
General government 15,091 98,481 - 153,134
Public safety - - 824,988 -
County roads - - - -
Health and welfare - - - -
Capital outlay - - - -
Total expenditures 15,091 98,481 824,988 153,134
Excess (deficiency) of revenues
over expenditures 1,423,948 21,875 (322,549) (77,288)
OTHER FINANCING SOURCES (USES)
Transfers in - - 361,732 -
Transfers out (1,379,728) - - -
Total other financing sources (uses) (1,379,728) - 361,732 -
Net change in fund balances 44,220 21,875 39,182 (77,288)
Fund balance - Beginning of year 133,601 132,546 (39,033) 287,257
Fund balance - End of year 177,821$ 154,421$ 149$ 209,970$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
118Amounts may not total due to rounding
Des Co
County Clerk Court Communication Community
Records Facilities System Res Development
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - 66,960 - 10,325
Investment earnings 638 213 622 23,507
Rents - - - -
Charges for services 179,094 - - 9,572,790
Contributions and donations - - - -
Payments on contracts of sale - - - -
Other - - - -
Intergovernmental - - - 100,285
Total revenues 179,732 67,173 622 9,706,907
EXPENDITURES
Current:
General government 121,284 - - 8,086,137
Public safety - 67,173 - -
County roads - -- -
Health and welfare - -- -
Capital outlay - -- -
Total expenditures 121,284 67,173 - 8,086,137
Excess (deficiency) of revenues
over expenditures 58,448 - 622 1,620,771
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - (100,518)
Total other financing sources (uses)- - - (100,518)
Net change in fund balances 58,448 - 622 1,520,253
Fund balance - Beginning of year 347,090 - 269,433 8,189,308
Fund balance - End of year 405,538$ -$ 270,054$ 9,709,561$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
119Amounts may not total due to rounding
CDD Natural
Groundwater Newberry GIS Resource
Partnership Neighborhood Dedicated Protection
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - - - -
Fines, forfeitures and penalties - - - -
Investment earnings 102 14,026 1,692 4,841
Rents - - - -
Charges for services 37,500 - 470,835 22,602
Contributions and donations - - - -
Payments on contracts of sale - - - -
Other - - - -
Intergovernmental - - 20,794 688,515
Total revenues 37,602 14,026 493,321 715,958
EXPENDITURES
Current:
General government 33,750 - 324,040 -
Public safety - - - -
County roads - - - 679,141
Health and welfare - - - -
Capital outlay - - - -
Total expenditures 33,750 - 324,040 679,141
Excess (deficiency) of revenues
over expenditures 3,852 14,026 169,281 36,817
OTHER FINANCING SOURCES (USES)
Transfers in - - 35,000
Transfers out - (55,202) - (18,642)
Total other financing sources (uses)- (55,202) - 16,358
Net change in fund balances 3,852 (41,176) 169,281 53,175
Fund balance - Beginning of year 78,349 738,673 431,012 1,121,628
Fund balance - End of year 82,201$ 697,498$ 600,293$ 1,174,803$
Year Ended June 30, 2021
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Special Revenue Funds
Deschutes County, Oregon
120Amounts may not total due to rounding
Federal Public Land Countywide
Forest Title Corner Transportation
III Surveyor Preservation SDC Imp
REVENUES
Taxes - property -$ -$ -$ -$
Taxes - other - - - -
Licenses and permits - 158,683 - 1,608,600
Fines, forfeitures and penalties - -- -
Investment earnings 558 1,347 5,191 18,099
Rents - - - -
Charges for services - 50,037 723,824 -
Contributions and donations - -- -
Payments on contracts of sale - -- -
Other - -- -
Intergovernmental 72,503 - - -
Total revenues 73,061 210,067 729,015 1,626,699
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
County roads 74,630 174,115 398,257 -
Health and welfare - - - -
Capital outlay - - - -
Total expenditures 74,630 174,115 398,257 -
Excess (deficiency) of revenues
over expenditures (1,569) 35,952 330,758 1,626,699
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - (1,555,339)
Total other financing sources (uses)- - - (1,555,339)
Net change in fund balances (1,569) 35,952 330,758 71,360
Fund balance - Beginning of year 12,021 237,180 1,060,394 3,711,286
Fund balance - End of year 10,452$ 273,132$ 1,391,152$ 3,782,646$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
121Amounts may not total due to rounding
American Deschutes Cnty
Adult Parole Rescue 9-1-1
Dog Control & Probation Plan Act Service District
REVENUES
Taxes - property -$ -$ -$ 9,539,589$
Taxes - other - - - -
Licenses and permits 219,643 - - -
Fines, forfeitures and penalties - 193,431 - -
Investment earnings 143 15,738 (15,602) 30,027
Rents - - - -
Charges for services 485 106,179 - 718,528
Contributions and donations 6,056 - - -
Payments on contracts of sale - - - -
Other - - - -
Intergovernmental - 5,722,022 32,136 1,755,236
Total revenues 226,328 6,037,370 16,534 12,043,380
EXPENDITURES
Current:
General government - - - -
Public safety - 6,365,601 - 10,102,791
County roads - -- -
Health and welfare 351,794 - 32,136 -
Capital outlay - - - 431,457
Total expenditures 351,794 6,365,601 32,136 10,534,248
Excess (deficiency) of revenues
over expenditures (125,466) (328,231) (15,602) 1,509,132
OTHER FINANCING SOURCES (USES)
Transfers in 182,716 285,189 - -
Transfers out - (97,693) - -
Total other financing sources (uses)182,716 187,496 - -
Net change in fund balances 57,250 (140,735) (15,602) 1,509,132
Fund balance - Beginning of year 3,359 3,118,076 - 9,202,696
Fund balance - End of year 60,609$ 2,977,341$ (15,602)$ 10,711,828$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
122Amounts may not total due to rounding
Deschutes Cnty Total Nonmajor
Extension & 4-H Special
Service District Revenue Funds
REVENUES
Taxes - property 592,805$ 10,132,394$
Taxes - other - 11,431,704
Licenses and permits - 1,991,826
Fines, forfeitures and penalties - 771,535
Investment earnings 1,305 155,436
Rents - -
Charges for services - 12,002,423
Contributions and donations - 6,066
Payments on contracts of sale - -
Other - -
Intergovernmental - 15,497,001
Total revenues 594,110 51,988,385
EXPENDITURES
Current:
General government 587,328 14,739,641
Public safety - 17,360,553
County roads - 1,326,142
Health and welfare - 2,916,728
Capital outlay - 431,457
Total expenditures 587,328 36,774,522
Excess (deficiency) of revenues
over expenditures 6,782 15,213,864
OTHER FINANCING SOURCES (USES)
Transfers in - 976,158
Transfers out - (6,996,299)
Total other financing sources (uses)- (6,020,141)
Net change in fund balances 6,782 9,193,723
Fund balance - Beginning of year 327,873 39,309,357
Fund balance - End of year 334,654$ 48,503,080$
Deschutes County, Oregon
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended June 30, 2021
123Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 488,750$ 488,750$ 500,818$ 12,068$
Investment earnings 1,100 1,100 9 (1,091)
Intergovernmental - - 736 736
Transfers in 107,235 107,235 111,521 4,286
Total revenues 597,085 597,085 613,084 15,999
EXPENDITURES
Current - departmental:
Justice court 683,508 683,508 650,926 32,582
Not allocated to organizational units:
Contingency 57,804 57,804 - 57,804
Total expenditures 741,312 741,312 650,926 90,386
Net change in fund balance (144,227) (144,227) (37,842) 106,385
Fund balance - Beginning of year 144,227 144,227 37,842 (106,385)
Fund balance - End of year -$ -$ - -$
Unrealized gain (loss) on investments 1
Total fund balance, GAAP basis - End of Year 1$
Budgeted Amounts
Deschutes County, Oregon
Justice Court
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
124Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 5,400$ 5,400$ 6,296$ 896$
Intergovernmental 350,000 350,000 381,435 31,435
Total revenues 355,400 355,400 387,731 32,331
EXPENDITURES
Current - departmental:
Development 335,000 335,000 34,232 300,768
Not allocated to organizational units:
Transfers out 190,000 190,000 190,000 -
Contingency 392,220 392,220 - 392,220
Total expenditures 917,220 917,220 224,232 692,988
Net change in fund balance (561,820) (561,820) 163,499 725,319
Fund balance - Beginning of year 562,320 562,320 576,920 14,600
Fund balance - End of year 500$ 500$ 740,419 739,919$
Unrealized gain (loss) on investments (956)
Total fund balance, GAAP basis - End of Year 739,463$
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Deschutes County, Oregon
Budgeted Amounts
Park Acquisition and Development
125Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Licenses and permits 1,500$ 1,500$ 4,900$ 3,400$
Investment earnings 100 100 73 (27)
Total revenues 1,600 1,600 4,973 3,373
EXPENDITURES
Current - departmental:
Development 110,560 110,560 1,021 109,539
Total expenditures 110,560 110,560 1,021 109,539
Net change in fund balance (108,960) (108,960) 3,952 112,912
Fund balance - Beginning of year 108,960 108,960 4,491 (104,469)
Fund balance - End of year -$ -$ 8,443 8,443$
Unrealized gain (loss) on investments (13)
Total fund balance, GAAP basis - End of Year 8,430$
Deschutes County, Oregon
Park Development Fees
Budgeted Amounts
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
126Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,000$ 1,000$ 636$ (364)$
Intergovernmental 613,000 613,000 546,321 (66,679)
Total revenues 614,000 614,000 546,957 (67,043)
EXPENDITURES
Current - departmental:
Education 614,000 614,000 546,957 67,043
Total expenditures 614,000 614,000 546,957 67,043
Net change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ - -$
Unrealized gain (loss) on investments -
Total fund balance, GAAP basis - End of Year -$
Year Ended June 30, 2021
Deschutes County, Oregon
County School Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Budgeted Amounts
127Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 9,700$ 9,700$ 67,920$ 58,220$
Intergovernmental 4,085,071 4,085,071 4,244,055 158,984
Charges for services 2,500 2,500 2,500 -
Total revenues 4,097,271 4,097,271 4,314,475 217,204
EXPENDITURES
Current - departmental:
Transportation 9,846,528 9,846,528 2,532,798 7,313,730
Total expenditures 9,846,528 9,846,528 2,532,798 7,313,730
Net change in fund balance (5,749,257) (5,749,257) 1,781,677 7,530,934
Fund balance - Beginning of year 5,749,257 5,749,257 4,310,283 (1,438,974)
Fund balance - End of year -$ -$ 6,091,960 6,091,960$
Unrealized gain (loss) on investments (10,131)
Total fund balance, GAAP basis - End of Year 6,081,829$
Deschutes County, Oregon
Special Transportation Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
128Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,100$ 1,100$ 546$ (554)$
Intergovernmental 6,000 6,000 4,802 (1,198)
Total revenues 7,100 7,100 5,348 (1,752)
EXPENDITURES
Current - departmental:
Development 47,000 47,000 - 47,000
Not allocated to organizational units:
Transfers out 15,000 15,000 15,000 -
Total expenditures 62,000 62,000 15,000 47,000
Net change in fund balance (54,900) (54,900) (9,652) 45,248
Fund balance - Beginning of year 54,900 54,900 55,432 532
Fund balance - End of year -$ -$ 45,781 45,781$
Unrealized gain (loss) on investments (71)
Total fund balance, GAAP basis - End of Year 45,710$
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Deschutes County, Oregon
Taylor Grazing
Budgeted Amounts
129Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - other 9,158,156$ 9,158,156$ 9,684,822$ 526,666$
Intergovernmental - - 100,000 100,000
Investment earnings 49,500 49,500 57,636 8,136
Total revenues 9,207,656 9,207,656 9,842,459 634,803
EXPENDITURES
Current - departmental:
Economic development 3,601,522 3,601,522 3,551,869 49,653
Not allocated to organizational units:
Transfers out 3,834,177 3,834,177 3,584,177 250,000
Total expenditures 7,435,699 7,435,699 7,136,046 299,653
Net change in fund balance 1,771,957 1,771,957 2,706,413 934,456
Fund balance - Beginning of year 3,712,394 3,712,394 3,482,982 (229,412)
Fund balance - End of year 5,484,351$ 5,484,351$ 6,189,395 705,044$
Unavailable revenue - services provided (53,072)
Unrealized gain (loss) on investments (9,862)
Accrued taxes 1,244,746
Total fund balance, GAAP basis - End of Year 7,371,207$
Deschutes County, Oregon
Transient Room Tax
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
130Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 3,300$ 3,300$ 7,109$ 3,809$
Intergovernmental 500,000 500,000 1,187,354 687,354
Total revenues 503,300 503,300 1,194,463 691,163
EXPENDITURES
Current - departmental:
Economic development 684,177 684,177 535,391 148,786
Not allocated to organizational units:
Contingency 75,000 75,000 - 75,000
Total expenditures 759,177 759,177 535,391 223,786
Net change in fund balance (255,877) (255,877) 659,072 914,949
Fund balance - Beginning of year 255,877 255,877 590,482 334,605
Fund balance - End of year -$ -$ 1,249,554 1,249,554$
Unrealized gain (loss) on investments (1,634)
Total fund balance, GAAP basis - End of Year 1,247,920$
Deschutes County, Oregon
Video Lottery
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
131Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - other 1,457,809$ 1,457,809$ 1,383,542$ (74,267)$
Investment earnings 4,400 4,400 3,510 (890)
Total revenues 1,462,209 1,462,209 1,387,052 (75,157)
EXPENDITURES
Current - departmental:
Economic development 18,350 18,350 15,091 3,259
Not allocated to organizational units:
Transfers out 1,443,589 1,443,589 1,379,728 63,861
Total expenditures 1,461,939 1,461,939 1,394,818 67,121
Net change in fund balance 270 270 (7,767) (8,037)
Fund balance - Beginning of year - - 7,767 7,767
Fund balance - End of year 270$ 270$ - (270)$
Unrealized gain (loss) on investments -
Accrued taxes 177,821
Total fund balance, GAAP basis - End of Year 177,821$
Deschutes County, Oregon
Transient Room Tax - 1%
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
132Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,100$ 1,100$ 1,060$ (40)$
Charges for services 115,000 115,000 120,498 5,498
Total revenues 116,100 116,100 121,558 5,458
EXPENDITURES
Current - departmental:
General services 123,502 123,502 98,481 25,021
Not allocated to organizational units:
Contingency 88,598 88,598 - 88,598
Total expenditures 212,100 212,100 98,481 113,619
Net change in fund balance (96,000) (96,000) 23,078 119,078
Fund balance - Beginning of year 96,000 96,000 131,583 35,583
Fund balance - End of year -$ -$ 154,660 154,660$
Unrealized gain (loss) on investments (239)
Total fund balance, GAAP basis - End of Year 154,421$
Deschutes County, Oregon
Foreclosed Land Sales
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
133Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services -$ -$ 50$ 50$
Investment earnings 2,000 2,000 (121) (2,121)
Contributions and donations - - 10 10
Intergovernmental 441,389 441,389 462,377 20,988
Transfers in 491,407 491,407 361,732 (129,675)
Total revenues 934,796 934,796 824,049 (110,747)
EXPENDITURES
Current - departmental:
Judicial 918,398 918,398 824,988 93,410
Not allocated to organizational units:
Contingency 14,398 14,398 - 14,398
Total expenditures 932,796 932,796 824,988 107,808
Net change in fund balance 2,000 2,000 (939) (2,939)
Fund balance - Beginning of year - - 939 939
Fund balance - End of year 2,000$ 2,000$ - (2,000)$
Unrealized gain (loss) on investments 149
Total fund balance, GAAP basis - End of Year 149$
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Deschutes County, Oregon
Victims' Assistance
Budgeted Amounts
134Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 3,300$ 3,300$ 2,647$ (653)$
Intergovernmental 114,175 114,175 75,585 (38,590)
Total revenues 117,475 117,475 78,232 (39,243)
EXPENDITURES
Current - departmental:
Library services 203,134 203,134 153,134 50,000
Not allocated to organizational units:
Contingency 198,341 198,341 - 198,341
Total expenditures 401,475 401,475 153,134 248,341
Net change in fund balance (284,000) (284,000) (74,902) 209,098
Fund balance - Beginning of year 284,000 284,000 285,198 1,198
Fund balance - End of year -$ -$ 210,295 210,295$
Unrealized gain (loss) on investments (325)
Total fund balance, GAAP basis - End of Year 209,970$
Deschutes County, Oregon
Law Library
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
135Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 3,300$ 3,300$ 3,856$ 556$
Charges for services 126,700 126,700 179,094 52,394
Total revenues 130,000 130,000 182,951 52,951
EXPENDITURES
Current - departmental:
Clerk records 121,284 121,284 121,284 -
Not allocated to organizational units:
Contingency 348,411 348,411 - 348,411
Total expenditures 469,695 469,695 121,284 348,411
Net change in fund balance (339,695) (339,695) 61,667 401,362
Fund balance - Beginning of year 346,079 346,079 344,501 (1,578)
Fund balance - End of year 6,384$ 6,384$ 406,167 399,784$
Unrealized gain (loss) on investments (629)
Total fund balance, GAAP basis - End of Year 405,538$
Deschutes County, Oregon
County Clerk Records
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
136Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 86,050$ 86,050$ 66,960$ (19,090)$
Investment earnings - - 213 213
Total revenues 86,050 86,050 67,173 (18,877)
EXPENDITURES
Current - departmental:
Court safety 86,050 86,050 67,173 18,877
Total expenditures 86,050 86,050 67,173 18,877
Net change in fund balance - - - -
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ - -$
Unrealized gain (loss) on investments -
Total fund balance, GAAP basis - End of Year -$
Court Facilities
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
Deschutes County, Oregon
137Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 2,200$ 2,200$ 2,972$ 772$
Intergovernmental 100,000 100,000 - (100,000)
Total revenues 102,200 102,200 2,972 (99,228)
EXPENDITURES
Current - departmental:
Communications - - - -
Total expenditures - - - -
Net change in fund balance 102,200 102,200 2,972 (99,228)
Fund balance - Beginning of year 266,500 266,500 267,501 1,001
Fund balance - End of year 368,700$ 368,700$ 270,473 (98,227)$
Unrealized gain (loss) on investments (419)
Total fund balance, GAAP basis - End of Year 270,054$
Deschutes County, Oregon
Deschutes County Communication System Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
138Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 26,200$ 26,200$ 10,325$ (15,875)$
Investment earnings 99,100 99,100 98,729 (371)
Charges for services 8,129,526 8,129,526 9,572,790 1,443,264
Intergovernmental 68,000 68,000 83,627 15,627
Transfers in 341,490 341,490 - (341,490)
Total revenues 8,664,316 8,664,316 9,765,472 1,101,156
EXPENDITURES
Current - departmental:
Community development 8,474,142 8,528,490 8,086,137 442,353
Not allocated to organizational units:
Transfers out 342,008 342,008 100,518 241,490
Contingency 734,798 734,798 - 734,798
Total expenditures 9,550,948 9,605,296 8,186,655 1,418,641
Net change in fund balance (886,632) (940,980) 1,578,817 2,519,797
Fund balance - Beginning of year 8,000,222 8,000,222 8,146,226 146,004
Fund balance - End of year 7,113,590$ 7,059,242$ 9,725,043 2,665,801$
Unrealized gain (loss) on investments (15,482)
Total fund balance, GAAP basis - End of Year 9,709,561$
Deschutes County, Oregon
Community Development
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
139Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 1,100$ 1,100$ 797$ (303)$
Charges for services 15,000 15,000 37,500 22,500
Total revenues 16,100 16,100 38,297 22,197
EXPENDITURES
Current - departmental:
Groundwater 86,388 86,388 33,750 52,638
Not allocated to organizational units:
Contingency - - - -
Total expenditures 86,388 86,388 33,750 52,638
Net change in fund balance (70,288) (70,288) 4,547 74,835
Fund balance - Beginning of year 70,288 70,288 77,787 7,499
Fund balance - End of year -$ -$ 82,334 82,334$
Unrealized gain (loss) on investments (133)
Total fund balance, GAAP basis - End of Year 82,201$
Deschutes County, Oregon
Budgeted Amounts
CDD Groundwater Partnership
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
140Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 2,200$ 2,200$ 2,489$ 289$
Loan repayments 117,600 117,600 314,590 196,990
Total revenues 119,800 119,800 317,079 197,279
EXPENDITURES
Not allocated by organizational units:
Transfers out 55,202 55,202 55,202 -
Contingency 203,627 203,627 - 203,627
Total expenditures 258,829 258,829 55,202 203,627
Net change in fund balance (139,029) (139,029) 261,877 400,906
Fund balance - Beginning of year 139,029 139,029 167,492 28,463
Fund balance - End of year -$ -$ 429,369 429,369$
Notes and contracts receivable recognized under GAAP 268,793
Unrealized gain (loss) on investments (665)
Total fund balance, GAAP basis - End of Year 697,498$
Budgeted Amounts
Deschutes County, Oregon
Newberry Neighborhood
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
141Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 4,400$ 4,400$ 5,706$ 1,306$
Charges for services 238,500 238,500 470,835 232,335
Intergovernmental 11,092 11,092 17,185 6,093
Total revenues 253,992 253,992 493,726 239,734
EXPENDITURES
Current - departmental:
General services 355,590 355,590 324,040 31,550
Not allocated to organizational units:
Contingency 260,460 260,460 - 260,460
Total expenditures 616,050 616,050 324,040 292,010
Net change in fund balance (362,058) (362,058) 169,686 531,744
Fund balance - Beginning of year 362,058 362,058 431,531 69,473
Fund balance - End of year -$ -$ 601,217 601,217$
Unrealized gain (loss) on investments (924)
Total fund balance, GAAP basis - End of Year 600,293$
Budgeted Amounts
Deschutes County, Oregon
GIS Dedicated Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
142Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 15,100$ 15,100$ 14,320$ (780)$
Charges for services - - 22,602 22,602
Intergovernmental 792,556 792,556 739,905 (52,651)
Transfers in 50,000 50,000 35,000 (15,000)
Total revenues 857,656 857,656 811,826 (45,830)
EXPENDITURES
Current - departmental:
General services 801,568 897,568 679,141 218,427
Not allocated to organizational units:
Transfers out 33,642 33,642 18,642 15,000
Contingency 1,127,285 1,071,285 - 1,071,285
Total expenditures 1,962,495 2,002,495 697,783 1,304,712
Net change in fund balance (1,104,839) (1,144,839) 114,044 1,258,883
Fund balance - Beginning of year 1,104,839 1,104,839 1,113,750 8,911
Fund balance - End of year -$ (40,000)$ 1,227,793 1,267,794$
Unavailable revenue - services provided (51,390)
Unrealized gain (loss) on investments (1,601)
Total fund balance, GAAP basis - End of Year 1,174,803$
Budgeted Amounts
Deschutes County, Oregon
Natural Resource Protection
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
143Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 3,300$ 3,300$ 2,126$ (1,174)$
Intergovernmental 85,000 85,000 72,503 (12,497)
Total revenues 88,300 88,300 74,630 (13,670)
EXPENDITURES
Current - departmental:
General services 160,000 160,000 120,000 40,000
Not allocated to organizational units:
Contingency 126,047 126,047 - 126,047
Total expenditures 286,047 286,047 120,000 166,047
Net change in fund balance (197,747) (197,747) (45,370) 152,377
Fund balance - Beginning of year 197,747 197,747 186,886 (10,861)
Fund balance - End of year -$ -$ 141,516 141,516$
Advanced payments (130,845)
Unrealized gain (loss) on investments (219)
Total fund balance, GAAP basis - End of Year 10,452$
Budgeted Amounts
Deschutes County, Oregon
Federal Forest Title III
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
144Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Licenses and permits 120,001$ 120,001$ 158,683$ 38,682$
Investment earnings 3,300 3,300 3,473 173
Charges for services 57,554 57,554 50,037 (7,517)
Total revenues 180,855 180,855 212,193 31,338
EXPENDITURES
Current - departmental:
General services 174,713 174,713 174,115 598
Not allocated to organizational units:
Contingency 255,905 255,905 - 255,905
Total expenditures 430,618 430,618 174,115 256,503
Net change in fund balance (249,763) (249,763) 38,078 287,841
Fund balance - Beginning of year 249,763 249,763 235,478 (14,284)
Fund balance - End of year -$ -$ 273,556 273,556$
Unrealized gain (loss) on investments (423)
Total fund balance, GAAP basis - End of Year 273,132$
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Deschutes County, Oregon
Surveyor
Budgeted Amounts
145Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 11,900$ 11,900$ 14,950$ 3,050$
Charges for services 502,714 502,714 723,824 221,110
Total revenues 514,614 514,614 738,774 224,160
EXPENDITURES
Current - departmental:
General services 398,257 398,257 398,257 -
Not allocated to organizational units:
Contingency 1,070,599 1,070,599 - 1,070,599
Total expenditures 1,468,856 1,468,856 398,257 1,070,599
Net change in fund balance (954,242) (954,242) 340,517 1,294,759
Fund balance - Beginning of year 954,242 954,242 1,052,791 98,549
Fund balance - End of year -$ -$ 1,393,308 1,393,308$
Unrealized gain (loss) on investments (2,157)
Total fund balance, GAAP basis - End of Year 1,391,152$
Year Ended June 30, 2021
Public Land Corner Preservation
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Deschutes County, Oregon
Budgeted Amounts
146Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Licenses and permits 615,842$ 615,842$ 1,608,600$ 992,758$
Investment earnings 64,647 64,647 50,572 (14,075)
Total revenues 680,489 680,489 1,659,173 978,684
EXPENDITURES
Not allocated to organizational units:
Transfers out 2,253,384 2,253,384 1,555,339 698,045
Contingency 1,572,455 1,572,455 - 1,572,455
Total expenditures 3,825,839 3,825,839 1,555,339 2,270,500
Net change in fund balance (3,145,350) (3,145,350) 103,833 3,249,183
Fund balance - Beginning of year 3,145,350 3,145,350 3,684,676 539,327
Fund balance - End of year -$ -$ 3,788,510 3,788,510$
Unrealized gain (loss) on investments (5,864)
Total fund balance, GAAP basis - End of Year 3,782,646$
Countywide Transportation SDC Improvement Fee
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
Deschutes County, Oregon
147Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Licenses and permits 253,700$ 253,700$ 219,643$ (34,057)$
Fines, forfeitures and penalties - - - -
Investment earnings 1,100 1,100 634 (466)
Charges for services 200 200 485 285
Contributions and donations 5,000 5,000 6,056 1,056
Transfers in 182,716 182,716 182,716 -
Total revenues 442,716 442,716 409,534 (33,182)
EXPENDITURES
Current - departmental:
Animal control 408,804 408,804 351,794 57,010
Not allocated to organizational units:
Contingency 33,912 33,912 - 33,912
Total expenditures 442,716 442,716 351,794 90,922
Net change in fund balance - - 57,741 57,741
Fund balance - Beginning of year - - 3,011 3,011
Fund balance - End of year -$ -$ 60,751 60,751$
Unrealized gain (loss) on investments (142)
Total fund balance, GAAP basis - End of Year 60,609$
Deschutes County, Oregon
Dog Control
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
148Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Fines, forfeitures and penalties 180,000$ 180,000$ 193,431$ 13,431$
Investment earnings 37,700 37,700 43,276 5,576
Charges for services 103,000 103,000 106,179 3,179
Intergovernmental 5,674,587 5,674,587 5,697,284 22,697
Transfers in 285,189 285,189 285,189 -
Total revenues 6,280,476 6,280,476 6,325,359 44,883
EXPENDITURES
Current - departmental:
Parole and probation 7,081,268 7,161,268 6,365,601 795,667
Not allocated to organizational units:
Transfers out 97,693 97,693 97,693 -
Contingency 746,908 746,908 - 746,908
Total expenditures 7,925,869 8,005,869 6,463,294 1,542,575
Net change in fund balance (1,645,393) (1,725,393) (137,935) 1,587,458
Fund balance - Beginning of year 2,714,814 2,714,814 3,119,990 405,176
Fund balance - End of year 1,069,421$ 989,421$ 2,982,055 1,992,634$
Unrealized gain (loss) on investments (4,714)
Total fund balance, GAAP basis - End of Year 2,977,341$
Budgeted Amounts
Deschutes County, Oregon
Adult Parole and Probation
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
149Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - property 9,207,659$ 9,207,659$ 9,539,589$ 331,930$
Investment earnings 90,400 90,400 110,233 19,833
Charges for services 488,252 488,252 699,585 211,333
Other - - - -
Intergovernmental 1,278,387 1,278,387 1,719,552 441,165
Transfers in 1,997,257 1,997,257 - (1,997,257)
Total revenues 13,061,955 13,061,955 12,068,960 (992,995)
EXPENDITURES
Current - departmental:
Emergency services 12,743,664 12,576,839 10,534,248 2,042,591
Not allocated to organizational units:
Transfers out 1,997,257 1,997,257 -
Contingency 2,981,896 3,148,721 - 3,148,721
Total expenditures 17,722,817 17,722,817 10,534,248 5,191,312
Net change in fund balance (4,660,862) (4,660,862) 1,534,712 6,195,574
Fund balance - Beginning of year 8,341,418 8,341,418 9,193,017 851,599
Fund balance - End of year 3,680,556$ 3,680,556$ 10,727,728 7,047,172$
Unrealized gain (loss) on investments (15,901)
Total fund balance, GAAP basis - End of Year 10,711,828$
Deschutes County, Oregon
Deschutes County 9-1-1 County Service District
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
150Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Taxes - property 583,715$ 583,715$ 592,805$ 9,090$
Investment earnings 3,400 3,400 4,884 1,484
Total revenues 587,115 587,115 597,688 10,573
EXPENDITURES
Current - departmental:
General services 527,053 527,053 527,053 -
Not allocated to organizational units:
Debt service 60,275 60,275 60,275 -
Contingency 194,117 194,117 - 194,117
Total expenditures 781,445 781,445 587,328 194,117
Net change in fund balance (194,330) (194,330) 10,360 204,690
Fund balance - Beginning of year 206,459 206,459 324,972 118,513
Fund balance - End of year 12,129$ 12,129$ 335,332 323,203$
Unrealized gain (loss) on investments (677)
Total fund balance, GAAP basis - End of Year 334,654$
Deschutes County, Oregon
Extension and 4-H
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
151Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings -$ -$ 14,137$ 14,137$
Intergovernmental - 19,000,000 32,136 (18,967,864)
Total revenues - 19,000,000 46,273 (18,953,727)
EXPENDITURES
Current - departmental:
Health and welfare - 19,000,000 32,136 18,967,864
Total expenditures - 19,000,000 32,136 18,967,864
Net change in fund balance - - 14,137 14,137
Fund balance - Beginning of year - - - -
Fund balance - End of year -$ -$ 14,137 14,137$
Unrealized gain (loss) on investments (29,738)
Total fund balance, GAAP basis - End of Year (15,602)$
Year Ended June 30, 2021
Budgeted Amounts
Deschutes County, Oregon
American Rescue Plan Act
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
152Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Investment earnings 15,200$ 15,200$ 13,969$ (1,231)$
Rents 1,299,392 1,299,392 1,279,178 (20,214)
Charges for services 1,290,600 1,290,600 1,238,997 (51,603)
Intergovernmental 316,171 316,171 316,001 (170)
Transfers in 1,990,350 1,990,350 1,987,187 (3,163)
Total revenues 4,911,713 4,911,713 4,835,332 (76,381)
EXPENDITURES
Current - departmental:
Debt administration 5,000 5,000 1,600 3,400
Not allocated to organizational units:
Debt service 5,330,000 5,330,000 5,318,230 11,770
Total expenditures 5,335,000 5,335,000 5,319,830 15,170
Net change in fund balance (423,287) (423,287) (484,499) (61,212)
Fund balance - Beginning of year 846,350 846,350 952,156 105,806
Fund balance - End of year 423,063$ 423,063$ 467,657 44,594$
Unrealized gain (loss) on investments (724)
Total fund balance, GAAP basis - End of Year 466,933$
Budgeted Amounts
Deschutes County, Oregon
Full Faith and Credit Debt Service - Nonmajor Debt Service Fund
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget and Actual (Budgetary Basis)
Year Ended June 30, 2021
153Amounts may not total due to rounding
Combining and Individual Funds Statements
and Schedules – Proprietary Funds –
Internal Service Funds
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
ASSETS
Current assets:
Cash and cash equivalents 240,879$ 103,169$ 37,294$ 5,105$ 75,371$ 17,507$
Investments, fair value; and accrued interest 551,255 236,103 85,348 11,682 172,487 40,066
Accounts receivable 98,594 - - - - -
Prepaid expenses 15,688 - - 158,669 - -
Due from other funds - - - - - -
Total current assets 906,416 339,272 122,642 175,455 247,857 57,573
Noncurrent assets:
Capital assets net of accumulated depreciation:
Land improvements - - - - - -
Equipment 19,786 - 15,211 - - -
Vehicles 54,349 - -- - -
Intangible - - - 842,637 - -
Total capital assets 74,135 - 15,211 842,637 - -
Total assets 980,550 339,272 137,853 1,018,092 247,857 57,573
DEFERRED OUTFLOWS OF RESOURCES
Net pension liability 834,589 523,376 122,666 436,067 - 496,184
Total deferred outflows of resources 834,589 523,376 122,666 436,067 - 496,184
LIABILITIES
Current liabilities:
Accounts payable 88,878 2,689 6,763 2,109 - 1,477
Current portion of noncurrent liabilities 175,140 142,652 - 48,197 - 142,350
Total current liabilities 264,019 145,341 6,763 50,306 - 143,827
Noncurrent liabilities
Compensated leave 211,012 171,870 - 58,069 - 171,506
Total OPEB liability 704,838 237,500 91,935 306,451 - 214,516
Net pension liability 2,078,891 1,303,686 305,552 1,086,205 - 1,235,953
Accrued claims payable - - - - - -
Less current portion noncurrent liabilities (175,140) (142,652) - (48,197) - (142,350)
Total noncurrent liabilities 2,819,601 1,570,404 397,487 1,402,528 - 1,479,625
Total liabilities 3,083,619 1,715,745 404,251 1,452,834 - 1,623,452
DEFERRED INFLOWS OF RESOURCES
Net pension liability 39,709 24,902 5,836 20,747 - 23,608
Total OPEB liability 44,070 14,850 5,748 19,161 - 13,413
Total deferred inflows of resources 83,779 39,751 11,585 39,908 - 37,020
NET POSITION
Net investment in capital assets 74,135 - 15,211 842,637 - -
Unrestricted (1,426,394) (892,848) (170,527) (881,221) 247,857 (1,106,715)
Total net position (1,352,259)$ (892,848)$ (155,316)$ (38,584)$ 247,857$ (1,106,715)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Net Position
June 30, 2021
154Amounts may not total due to rounding
Human Information Information Health
Resources Technology Tech Reserve Insurance Benefits Total
ASSETS
Current assets:
Cash and cash equivalents 891$ 85,161$ 304,417$ 2,952,280$ 5,441,120$ 9,263,193$
Investments, fair value; and accrued interest 2,038 194,891 696,662 6,756,320 12,452,056 21,198,907
Accounts receivable 22,280 - - - 187,664 308,537
Prepaid expenses 1,164 - - - - 175,521
Due from other funds - - - - - -
Total current assets 26,372 280,052 1,001,080 9,708,600 18,080,840 30,946,158
Noncurrent assets:
Capital assets net of accumulated depreciation:
Land improvements - - - 20,667 - 20,667
Equipment - - 358,339 - - 393,336
Vehicles - - 20,093 3,672 - 78,114
Intangible - - 13,535 - - 856,172
Total capital assets - - 391,968 24,339 - 1,348,288
Total assets 26,372 280,052 1,393,047 9,732,939 18,080,840 32,294,446
DEFERRED OUTFLOWS OF RESOURCES
Net pension liability 425,793 1,068,550 - 99,986 - 4,007,212
Total deferred outflows of resources 425,793 1,068,550 - 99,986 - 4,007,212
LIABILITIES
Current liabilities:
Accounts payable 3,761 12,395 6,424 202,200 2,580,997 2,907,693
Current portion of noncurrent liabilities 104,530 307,980 - 4,129,744 528,149 5,578,743
Total current liabilities 108,291 320,375 6,424 4,331,944 3,109,147 8,486,436
Noncurrent liabilities
Compensated leave 125,940 371,060 - 11,403 - 1,120,860
Total OPEB liability 245,161 481,129 - 68,952 - 2,350,482
Net pension liability 1,060,615 2,661,666 - 249,057 - 9,981,624
Accrued claims payable - - - 8,240,559 528,149 8,768,708
Less current portion noncurrent liabilities (104,530) (307,980) - (4,129,744) (528,149) (5,578,743)
Total noncurrent liabilities 1,327,185 3,205,875 - 4,440,226 - 16,642,933
Total liabilities 1,435,476 3,526,250 6,424 8,772,171 3,109,147 25,129,369
DEFERRED INFLOWS OF RESOURCES
Net pension liability 20,259 50,840 - 4,757 - 190,658
Total OPEB liability 15,329 30,083 - 4,311 - 146,965
Total deferred inflows of resources 35,587 80,923 - 9,068 - 337,623
NET POSITION
Net investment in capital assets - - 391,968 24,339 - 1,348,288
Unrestricted (1,018,898) (2,258,572) 994,656 1,027,346 14,971,693 9,486,379
Total net position (1,018,898)$ (2,258,572)$ 1,386,623$ 1,051,685$ 14,971,693$ 10,834,667$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Net Position
June 30, 2021
155Amounts may not total due to rounding
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
OPERATING REVENUES
Charges for services 3,656,864$ 1,433,184$ 360,934$ 1,545,862$ 258,077$ 1,297,700$
Total operating revenues 3,656,864 1,433,184 360,934 1,545,862 258,077 1,297,700
OPERATING EXPENSES
Personnel 2,506,623 1,413,753 475,923 1,194,041 - 1,475,474
Materials and services 1,524,749 214,517 253,067 638,618 - 141,443
Depreciation 9,879 - 4,346 125,762 - -
Total operating expenses 4,041,251 1,628,269 733,336 1,958,421 - 1,616,918
Operating income (loss)(384,387) (195,085) (372,402) (412,559) 258,077 (319,218)
NONOPERATING REVENUES (EXPENSES)
Grants 260,061 53,105 - 21,927 - 11,271
Investment earnings 4,669 1,922 500 1,581 682 1,076
Total nonoperating revenues (expenses)264,730 55,027 500 23,508 682 12,347
Income (loss) before transfers (119,657) (140,058) (371,902) (389,051) 258,759 (306,871)
Transfers in - 40,000 361,445 - - -
Transfers out (58,430) - (3,715) - (260,000) -
Net other financing sources (uses)(58,430) 40,000 357,730 - (260,000) -
Change in net position (178,087) (100,058) (14,172) (389,051) (1,241) (306,871)
Net position - Beginning of year (1,174,172) (792,790) (141,143) 350,467 249,098 (799,844)
Net position - End of year (1,352,259)$ (892,848)$ (155,316)$ (38,584)$ 247,857$ (1,106,715)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
Year Ended June 30, 2021
156Amounts may not total due to rounding
Human Information Information Health
Resources Technology Tech Reserve Insurance Benefits Total
OPERATING REVENUES
Charges for services 1,207,500$ 2,456,444$ 380,355$ 3,139,551$ 22,568,223$ 38,304,693$
Total operating revenues 1,207,500 2,456,444 380,355 3,139,551 22,568,223 38,304,693
OPERATING EXPENSES
Personnel 1,249,925 2,877,276 - 280,202 542 11,473,759
Materials and services 318,348 382,915 44,380 5,669,314 23,414,038 32,601,389
Depreciation - - 113,030 2,383 - 255,400
Total operating expenses 1,568,273 3,260,191 157,410 5,951,899 23,414,580 44,330,548
Operating income (loss)(360,774) (803,747) 222,945 (2,812,348) (846,358) (6,025,855)
NONOPERATING REVENUES (EXPENSES)
Grants 550 59,386 - 12,962 - 419,262
Investment earnings 968 1,887 2,272 21,869 31,163 68,588
Total nonoperating revenues (expenses)1,518 61,273 2,272 34,831 31,163 487,850
Income (loss) before transfers (359,256) (742,474) 225,218 (2,777,518) (815,195) (5,538,005)
Transfers in - 66,000 - - - 467,445
Transfers out - (6,996) - (3,500) - (332,641)
Net other financing sources (uses)- 59,004 - (3,500) - 134,804
Change in net position (359,256) (683,470) 225,218 (2,781,018) (815,195) (5,403,201)
Net position - Beginning of year (659,643) (1,575,101) 1,161,406 3,832,703 15,786,888 16,237,868
Net position - End of year (1,018,898)$ (2,258,572)$ 1,386,623$ 1,051,685$ 14,971,693$ 10,834,667$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
Year Ended June 30, 2021
157Amounts may not total due to rounding
Board of
Administrative County Finance
Facilities Services Commissioners Finance Reserve Legal
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers 3,638,121$ 1,433,184$ 360,934$ 1,545,862$ 258,077$ 1,297,700$
Payments to employees (2,234,440) (1,186,938) (439,547) (1,153,030) - (1,238,858)
Payments to suppliers (1,543,094) (182,550) (250,394) (638,068) - (141,244)
Net cash provided (used) by operating activities (139,413) 63,696 (329,007) (245,236) 258,077 (82,402)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Grants 260,061 53,105 - 21,927 - 11,271
Transfers in - 40,000 361,445 - - -
Transfers out (58,430) - (3,715) - (260,000) -
Net cash provided (used) by noncapital
financing activities 201,631 93,105 357,730 21,927 (260,000) 11,271
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Capital assets (8,491) - - - - -
Net cash provided (used) by capital and related
financing activities (8,491) - - - - -
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments (52,228) (113,086) (21,778) 150,163 (3,104) 46,612
Interest 11,420 3,359 1,326 4,148 3,007 2,374
Net cash provided (used) by investing activities (40,808) (109,726) (20,453) 154,311 (97) 48,986
Net increase (decrease) in cash & cash equivalents 12,919 47,075 8,270 (68,998) (2,020) (22,145)
Balances - Beginning of year 227,960 56,094 29,024 74,103 77,391 39,652
Balances - End of year 240,879$ 103,169$ 37,294$ 5,105$ 75,371$ 17,507$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)(384,387)$ (195,085)$ (372,402)$ (412,559)$ 258,077$ (319,218)$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation expense 9,879 - 4,346 125,762 - -
Change in operating accruals
Receivables (18,743) - - - - -
Prepaid expenses (12,365) 29,915 - 1,545 - -
Net pension liability 294,366 214,888 37,557 39,823 - 230,730
Accounts payable (5,979) 2,052 2,673 (995) - 200
Claims payable - - - - - -
Compensated leave 52,780 14,976 - 5,125 - 8,642
Total OPEB liability (74,963) (3,051) (1,181) (3,936) - (2,755)
Net cash provided (used) by operating activities (139,413)$ 63,696$ (329,007)$ (245,236)$ 258,077$ (82,401)$
NONCASH INVESTING ACTIVITIES
Change in fair value of investments (19,262)$ (7,026)$ (2,096)$ 115$ (7,463)$ (1,804)$
Year Ended June 30, 2021
Combining Statement of Cash Flows
Deschutes County, Oregon
Internal Service Funds
158Amounts may not total due to rounding
Human Information Health
Resources Technology IT Reserve Insurance Benefits Total
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers 1,215,041$ 2,456,444$ 380,355$ 3,139,551$ 22,424,945$ 38,150,214$
Payments to employees (1,071,735) (2,413,973) - (283,310) (542) (10,022,374)
Payments to suppliers (317,060) (394,403) (71,405) (1,981,253) (23,349,007) (28,868,477)
Net cash provided (used) by operating activities (173,754) (351,932) 308,950 874,988 (924,605) (740,637)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Grants 550 59,386 - 12,962 - 419,262
Transfers in - 66,000 - -- 467,445
Transfers out - (6,996) - (3,500) - (332,641)
Net cash provided (used) by noncapital
financing activities 550 118,390 - 9,462 - 554,066
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Capital assets - - (71,320) - - (79,811)
Net cash provided (used) by capital and related
financing activities - - (71,320) - - (79,811)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments 116,806 152,707 (178,696) (769,435) 321,316 (350,723)
Interest 2,868 7,017 8,998 102,539 207,710 354,765
Net cash provided (used) by investing activities 119,674 159,724 (169,698) (666,897) 529,027 4,042
Net increase (decrease) in cash & cash equivalents (53,530) (73,818) 67,932 217,553 (395,578) (262,341)
Balances - Beginning of year 54,421 158,979 236,486 2,734,727 5,836,698 9,525,534
Balances - End of year 891$ 85,161$ 304,418$ 2,952,279$ 5,441,119$ 9,263,193$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)(360,774)$ (803,747)$ 222,945$ (2,812,348)$ (846,358)$ (6,025,855)$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation expense - - 113,030 2,383 - 255,400
Change in operating accruals
Receivables 7,541 - - - (143,278) (154,479)
Prepaid expenses (55) 5,650 - - - 24,689
Net pension liability 167,283 449,475 - (8,137) - 1,425,985
Accounts payable 1,343 (17,138) (27,025) 126,817 (13,475) 68,472
Claims payable - - - 3,561,244 78,506 3,639,751
Compensated leave 14,056 20,009 - 5,914 - 121,502
Total OPEB liability (3,149) (6,180) - (886) - (96,101)
Net cash provided (used) by operating activities (173,754)$ (351,932)$ 308,950$ 874,988$ (924,605)$ (740,637)$
NONCASH INVESTING ACTIVITIES
Change in fair value of investments (5,225)$ (6,489)$ (1,820)$ (860)$ (1,736)$ (53,666)$
Deschutes County, Oregon
Internal Service Funds
Combining Statement of Cash Flows
Year Ended June 30, 2021
159Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 3,669,802$ 3,669,802$ 3,656,864$ (12,939)$
Intergovernmental - - 124,042 124,042
Investment earnings 15,000 15,000 11,158 (3,842)
Total revenues 3,684,802 3,684,802 3,792,063 107,261
EXPENDITURES
Currrent - departmental:
County services 3,646,400 3,646,400 3,767,680 (121,280)
Not allocated to organizational units:
Transfers out 62,467 62,467 58,430 4,037
Contingency 451,935 451,935 - 451,935
Total expenditures 4,160,802 4,160,802 3,826,110 334,692
Net change in fund balance (476,000) (476,000) (34,046) 441,954
Fund balance - Beginning of year 476,000 476,000 852,811 376,811
Fund balance - End of year -$ -$818,765 818,765$
Unrealized gain (loss) on investments (1,228)
Capital assets (net of accumulated depreciation)74,135
Deferred outflows of resources 834,589
Accrued compensated leave (211,012)
Other postemployment benefits (704,838)
Net pension liability (2,078,891)
Deferred inflows of resources - OPEB (44,070)
Deferred inflows of resources - pension (39,709)
Net position, GAAP basis - End of year (1,352,259)$
Budgeted Amounts
Deschutes County, Oregon
Facilities
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
160Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 1,208,403$ 1,208,403$ 1,433,184$ 224,781$
Intergovernmental - - 16,335 16,335
Investment earnings 6,000 6,000 3,742 (2,258)
Transfers in 40,000 40,000 40,000 -
Total revenues 1,254,403 1,254,403 1,493,262 238,859
EXPENDITURES
Currrent - departmental:
County services 1,429,076 1,429,076 1,401,455 27,621
Not allocated to organizational units:
Contingency 120,000 120,000 - 120,000
Total expenditures 1,549,076 1,549,076 1,401,455 147,621
Net change in fund balance (294,673) (294,673) 91,806 386,479
Fund balance - Beginning of year 294,673 294,673 245,302 (49,371)
Fund balance - End of year -$ -$ 337,108 337,108$
Unrealized gain (loss) on investments (526)
Deferred outflows of resources 523,376
Accrued compensated leave (171,870)
Other postemployment benefits (237,500)
Net pension liability (1,303,686)
Deferred inflows of resources - OPEB (14,850)
Deferred inflows of resources - pension (24,902)
Net position, GAAP basis - End of year (892,848)$
Deschutes County, Oregon
Administrative Services
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
Budgeted Amounts
161Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 423,277$ 423,277$ 360,934$ (62,343)$
Investment earnings 2,000 2,000 1,360 (640)
Transfers in 285,889 285,889 361,445 75,556
Total revenues 711,166 711,166 723,739 12,573
EXPENDITURES
Currrent - departmental:
County services 723,530 723,530 692,614 30,916
Not allocated to organizational units:
Transfers out 3,715 3,715 3,715 -
Contingency 65,933 65,933 - 65,933
Total expenditures 793,178 793,178 696,329 96,849
Net change in fund balance (82,012) (82,012) 27,409 109,421
Fund balance - Beginning of year 82,012 82,012 88,660 6,648
Fund balance - End of year -$ -$ 116,069 116,069$
Unrealized gain (loss) on investments (190)
Capital assets (net of accumulated depreciation)15,211
Deferred outflows of resources 122,666
Other postemployment benefits (91,935)
Net pension liability (305,552)
Deferred inflows of resources - OPEB (5,748)
Deferred inflows of resources - pension (5,836)
Net position, GAAP basis - End of year (155,316)$
Budgeted Amounts
Deschutes County, Oregon
Board of County Commissioners
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
162Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 1,940,122$ 1,940,122$ 1,545,862$ (394,260)$
Intergovernmental - - 5,910 5,910
Investment earnings 2,000 2,000 3,317 1,317
Total revenues 1,942,122 1,942,122 1,555,089 (387,033)
EXPENDITURES
Currrent - departmental:
County services 1,974,600 1,974,600 1,791,647 182,953
Not allocated to organizational units:
Contingency 187,522 187,522 - 187,522
Total expenditures 2,162,122 2,162,122 1,791,647 370,475
Net change in fund balance (220,000) (220,000) (236,558) (16,558)
Fund balance - Beginning of year 220,000 220,000 409,931 189,931
Fund balance - End of year -$ -$ 173,373 173,373$
Unrealized gain (loss) on investments (26)
Capital assets (net of accumulated depreciation)842,637
Deferred outflows of resources 436,067
Accrued compensated leave (58,069)
Other postemployment benefits (306,451)
Net pension liability (1,086,205)
Deferred inflows of resources - OPEB (19,161)
Deferred inflows of resources - pension (20,747)
Net position, GAAP basis - End of year (38,584)$
Budgeted Amounts
Deschutes County, Oregon
Finance
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
163Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 260,000$ 260,000$ 258,077$ (1,923)$
Investment earnings 8,000 8,000 2,853 (5,147)
Total revenues 268,000 268,000 260,930 (7,070)
EXPENDITURES
Currrent - departmental:
County services 278,000 278,000 - 278,000
Not allocated to organizational units:
Transfers out 260,000 260,000 260,000 -
Total expenditures 538,000 538,000 260,000 278,000
Net change in fund balance (270,000) (270,000) 930 270,930
Fund balance - Beginning of year 270,000 270,000 247,312 (22,688)
Fund balance - End of year -$ -$ 248,242 248,242$
Unrealized gain (loss) on investments (384)
Net position, GAAP basis - End of year 247,857$
Budgeted Amounts
Deschutes County, Oregon
Finance Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
164Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 1,107,192$ 1,107,192$ 1,297,700$ 190,508$
Intergovernmental - - - -
Investment earnings 5,000 5,000 2,080 (2,920)
Transfers in 146,961 146,961 - (146,961)
Total revenues 1,259,153 1,259,153 1,299,780 40,627
EXPENDITURES
Currrent - departmental:
County services 1,303,587 1,303,587 1,380,301 (76,714)
Not allocated to organizational units:
Contingency 105,566 105,566 - 105,566
Total expenditures 1,409,153 1,409,153 1,380,301 28,852
Net change in fund balance (150,000) (150,000) (80,521) 69,479
Fund balance - Beginning of year 150,000 150,000 136,706 (13,294)
Fund balance - End of year -$ -$ 56,186 56,186$
Unrealized gain (loss) on investments (89)
Deferred outflows of resources 496,184
Accrued compensated leave (171,506)
Other postemployment benefits (214,516)
Net pension liability (1,235,953)
Deferred inflows of resources - OPEB (13,413)
Deferred inflows of resources - pension (23,608)
Net position, GAAP basis - End of year (1,106,715)$
Budgeted Amounts
Deschutes County, Oregon
Legal
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
165Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 1,234,959$ 1,234,959$ 1,207,500$ (27,459)$
Intergovernmental - - 400 400
Investment earnings 9,000 9,000 2,229 (6,771)
Total revenues 1,243,959 1,243,959 1,210,128 (33,831)
EXPENDITURES
Currrent - departmental:
County services 1,317,324 1,317,324 1,390,084 (72,760)
Not allocated to organizational units:
Contingency 122,345 122,345 - 122,345
Total expenditures 1,439,669 1,439,669 1,390,084 49,585
Net change in fund balance (195,710) (195,710) (179,955) 15,755
Fund balance - Beginning of year 195,710 195,710 202,572 6,862
Fund balance - End of year -$ -$ 22,616 22,616$
Unrealized gain (loss) on investments (5)
Deferred outflows of resources 425,793
Accrued compensated leave (125,940)
Other postemployment benefits (245,161)
Net pension liability (1,060,615)
Deferred inflows of resources - OPEB (15,329)
Deferred inflows of resources - pension (20,259)
Net position, GAAP basis - End of year (1,018,898)$
Budgeted Amounts
Deschutes County, Oregon
Human Resources
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
166Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 2,519,104$ 2,519,104$ 2,456,444$ (62,660)$
Intergovernmental - - - -
Investment earnings 9,000 9,000 5,990 (3,010)
Transfers in 66,000 66,000 66,000 -
Total revenues 2,594,104 2,594,104 2,528,434 (65,670)
EXPENDITURES
Currrent - departmental:
County services 2,742,007 2,742,007 2,796,887 (54,880)
Not allocated to organizational units:
Transfers out 7,858 7,858 6,996 862
Contingency 252,403 252,403 - 252,403
Total expenditures 3,002,268 3,002,268 2,803,883 198,385
Net change in fund balance (408,164) (408,164) (275,450) 132,714
Fund balance - Beginning of year 408,164 408,164 543,541 135,377
Fund balance - End of year -$ -$ 268,091 268,091$
Unrealized gain (loss) on investments (434)
Deferred outflows of resources 1,068,550
Accrued compensated leave (371,060)
Other postemployment benefits (481,129)
Net pension liability (2,661,666)
Deferred inflows of resources - OPEB (30,083)
Deferred inflows of resources - pension (50,840)
Net position, GAAP basis - End of year (2,258,572)$
Budgeted Amounts
Deschutes County, Oregon
Information Technology
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
167Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 234,000$ 234,000$ 380,355$ 146,355$
Investment earnings 17,000 17,000 9,282 (7,718)
Total revenues 251,000 251,000 389,637 138,637
EXPENDITURES
Currrent - departmental:
County services 296,000 296,000 115,700 180,300
Total expenditures 296,000 296,000 115,700 180,300
Net change in fund balance (45,000) (45,000) 273,937 318,937
Fund balance - Beginning of year 526,231 526,231 722,271 196,040
Fund balance - End of year 481,231$ 481,231$ 996,208 514,977$
Unrealized gain (loss) on investments (1,552)
Capital assets (net of accumulated depreciation)391,968
Net position, GAAP basis - End of year 1,386,623$
Budgeted Amounts
Deschutes County, Oregon
Information Technology Reserve
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
168Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 3,358,039$ 3,358,039$ 3,139,551$ (218,488)$
Intergovernmental - - - -
Investment earnings 137,000 137,000 100,030 (36,970)
Total revenues 3,495,039 3,495,039 3,239,580 (255,459)
EXPENDITURES
Currrent - departmental:
County services 4,132,295 4,132,295 2,391,380 1,740,915
Not allocated to organizational units:
Transfers out 6,918 6,918 3,500 3,418
Contingency 5,455,826 5,455,826 - 5,455,826
Total expenditures 9,595,039 9,595,039 2,394,880 7,200,159
Net change in fund balance (6,100,000) (6,100,000) 844,700 6,944,700
Fund balance - Beginning of year 6,100,000 6,100,000 8,676,750 2,576,750
Fund balance - End of year -$ -$ 9,521,450 9,521,450$
Unrealized gain (loss) on investments (15,050)
Capital assets (net of accumulated depreciation)24,339
Deferred outflows of resources 99,986
Accrued compensated leave (11,403)
Other postemployment benefits (68,952)
Net pension liability (249,057)
Accrued claims payable (8,240,559)
Deferred inflows of resources - OPEB (4,311)
Deferred inflows of resources - pension (4,757)
Net position, GAAP basis - End of year 1,051,685$
Budgeted Amounts
Deschutes County, Oregon
Insurance
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
169Amounts may not total due to rounding
Original
Budget Final Budget Actual
Variance
with Final
Budget
REVENUES
Charges for services 21,972,433$ 21,972,433$ 22,568,223$ 595,790$
Investment earnings 346,000 346,000 193,598 (152,402)
Total revenues 22,318,433 22,318,433 22,761,820 443,387
EXPENDITURES
Currrent - departmental:
County services 22,115,011 24,115,011 23,336,074 778,937
Not allocated to organizational units:
Contingency 16,309,716 14,309,716 - 14,309,716
Total expenditures 38,424,727 38,424,727 23,336,074 15,088,653
Net change in fund balance (16,106,294) (16,106,294) (574,254) 15,532,040
Fund balance - Beginning of year 16,106,294 16,106,294 16,101,833 (4,461)
Fund balance - End of year -$ -$ 15,527,580 15,527,580$
Unrealized gain (loss) on investments (27,737)
Accrued claims payable (528,149)
Net position, GAAP basis - End of year 14,971,693$
Budgeted Amounts
Deschutes County, Oregon
Health Benefits
Schedule of Revenues, Expenditures And Changes In Fund Balance - Budget And Actual (Budgetary Basis)
Year Ended June 30, 2021
170Amounts may not total due to rounding
Other Financial Schedules
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
Tax Year
Beginning
Balance and FY
2021 Levy Adjustments
Interest
(Discount)
Turnovers from
County
Treasurer
Taxes Receivable
June 30, 2021
FY 2011 & Prior 76,978$ (1,448)$ 13,256$ 22,142$ 66,644$
FY 2012 10,711 (493) 1,260 1,990 9,488
FY 2013 11,067 (163) 1,301 3,052 9,153
FY 2014 16,082 (173) 1,874 4,737 13,046
FY 2015 65,852 (2,150) 20,006 56,120 27,588
FY 2016 38,345 (2,761) 20,404 64,559 (8,572)
FY 2017 375,810 (6,993) 106,419 412,171 63,065
FY 2018 1,066,751 (95,212) 303,539 984,685 290,393
FY 2019 1,952,060 (98,364) 281,023 1,288,127 846,592
FY 2020 5,043,554 (110,144) 336,289 3,604,626 1,665,073
FY 2021 420,850,859 (157,534) (11,240,343) 405,437,977 4,015,005
TOTALS 429,508,068$ (475,435)$ (10,154,973)$ 411,880,186 6,997,475$
Other Distributions:
Interest earned on unsegregated taxes 73,241
Other tax distribution and credits (524,229)
TOTAL CASH COLLECTIONS 411,429,197$
Summary of Taxes Receivable at June 30, 2021:
Deschutes County
General Fund 564,144$
Special Revenue Funds 848,957
Other taxing jurisdictions 5,584,373
6,997,475$
Deschutes County, Oregon
Schedule of Property Tax Transactions - All County Taxes
June 30, 2021
171
Final Amount of Outstanding Bonds Outstanding
Date of Maturity Original July 1, Bonds Called and June 30,
Series Issue Date Issue 2020 Issued Matured 2021
Pension Bonds
Series 2002 03/28/2002 06/01/2028 5,429,586$ 3,655,000$ -$ 365,000$ 3,290,000$
Series 2004 05/27/2004 06/01/2028 7,090,000 4,940,000 - 440,000 4,500,000
Total Pension Bonds 12,519,586 8,595,000 - 805,000 7,790,000
Bonds
Series 2010 05/27/2010 12/01/2029 1,320,000 800,000 - 800,000 -
Refunding Series 2012 03/29/2012 12/01/2032 26,345,000 18,265,000 - 1,260,000 17,005,000
Series 2013 08/08/2013 06/01/2038 8,405,000 6,760,000 - 265,000 6,495,000
Refunding Series 2019 03/12/2019 06/01/2028 6,455,000 5,870,000 - 615,000 5,255,000
Total Bonds 55,375,000 31,695,000 - 2,940,000 28,755,000
Notes from Direct Borrowings
Refunding Series 2015 12/08/2015 12/01/2026 3,775,000 2,199,800 - 414,600 1,785,200
Refunding Series 2016 05/25/2016 06/01/2027 6,277,000 4,128,000 - 560,000 3,568,000
Total Notes 10,052,000 6,327,800 - 974,600 5,353,200
Total Long-Term Debt 77,946,586$ 46,617,800$ -$ 4,719,600$ 41,898,200$
Deschutes County, Oregon
Schedule of Long-Term Debt Principal Transactions
Year Ended June 30, 2021
172
Interest
Rates on Outstanding Coupons Outstanding
Outstanding July 1, Bonds Called and June 30,
Series Balances 2020 Issued Matured 2021
Pension Bonds
Series 2002 6.85%1,196,353$ -$ 250,368$ 945,985$
Series 2004 5.35% - 6.095% 1,435,315 - 299,893 1,135,422
Total Pension Bonds 2,631,667 550,261 2,081,407
Bonds
Series 2010 2 - 4%165,970 - 165,970 -
Refunding Series 2012 2 - 4%3,811,226 - 531,714 3,279,512
Series 2013 3.25 - 4.5% 3,053,625 - 279,256 2,774,369
Refunding Series 2019 5.00%1,394,250 - 293,500 1,100,750
Total Bonds 8,425,071 - 1,270,440 7,154,631
Notes from Direct Borrowings
Refunding Series 2015 1.99-2.49% 134,672 - 39,651 95,021
Refunding Series 2016 1.68%282,089 - 69,350 212,738
Total Notes 416,761 - 109,001 307,759
Total Long-Term Debt 11,473,498$ -$ 1,929,702$ 9,543,797$
Deschutes County, Oregon
Schedule of Long-Term Debt Interest Transactions
Year Ended June 30, 2021
173
Total Requirements Series 2002 Series 2004
Year of
Maturity Principal Interest Total Principal Interest Principal Interest
2022 920,000$ 498,792$ 1,418,792$ 420,000$ 225,365$ 500,000$ 273,427$
2023 1,040,000 439,947 1,479,947 480,000 196,595 560,000 243,352
2024 1,170,000 373,383 1,543,383 540,000 163,715 630,000 209,668
2025 700,000 297,995 997,995 -126,725 700,000 171,270
2026 1,465,000 255,330 1,720,330 685,000 126,725 780,000 128,605
2027 1,640,000 160,866 1,800,866 770,000 79,803 870,000 81,064
2028 855,000 55,095 910,095 395,000 27,058 460,000 28,037
7,790,000$ 2,081,407$ 9,871,407$ 3,290,000$ 945,985$ 4,500,000$ 1,135,422$
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Pension Obligation Bonds
June 30, 2021
174
Total Requirements Series 2010 Ref Series 2012
Year of
Maturity Principal Interest Total Principal Interest Principal Interest
2022 2,192,236$ 950,768$ 3,143,004$ -$ -$ 1,058,159$ 398,449$
2023 2,281,317 870,343 3,151,660 -- 1,094,824 365,310
2024 2,230,329 786,471 3,016,800 -- 994,375 330,984
2025 2,309,863 705,448 3,015,312 -- 1,022,218 303,221
2026 2,163,015 621,649 2,784,664 -- 1,058,015 272,017
2027 2,235,858 537,440 2,773,298 -- 1,085,858 239,859
2028 2,322,678 450,187 2,772,865 -- 1,117,678 206,806
2029 1,509,498 359,380 1,868,877 -- 1,149,498 172,799
2030 1,564,273 309,898 1,874,171 -- 1,189,273 137,717
2031 1,619,048 258,009 1,877,056 -- 1,229,048 100,828
2032 1,677,800 203,471 1,881,271 -- 1,272,800 61,890
2033 1,732,575 145,876 1,878,451 -- 1,312,575 21,001
2034 435,000 107,550 542,550 -- - -
2035 455,000 87,975 542,975 -- - -
2036 480,000 67,500 547,500 -- - -
2037 500,000 45,900 545,900 -- - -
2038 520,000 23,400 543,400 -- - -
26,228,488$ 6,531,266$ 32,759,754$ -$ -$ 13,584,318$ 2,610,880$
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct
Borrowings - Governmental Activities
June 30, 2021
175
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct
Borrowings - Governmental Activities
June 30, 2021
Series 2013 Series 2019 Direct Borrowing-2015
Year of
Maturity Principal Interest Principal Interest Principal Interest
2022 275,000$ 269,981$ 645,000$ 262,750$ 214,077$ 19,587$
2023 285,000 260,356 680,000 230,500 221,493 14,177
2024 295,000 250,381 715,000 196,500 225,954 8,606
2025 305,000 238,581 750,000 160,750 232,646 2,896
2026 320,000 226,381 785,000 123,250 - -
2027 330,000 213,581 820,000 84,000 - -
2028 345,000 200,381 860,000 43,000 - -
2029 360,000 186,581 - - - -
2030 375,000 172,181 - - - -
2031 390,000 157,181 - - - -
2032 405,000 141,581 - - - -
2033 420,000 124,875 - - - -
2034 435,000 107,550 - - - -
2035 455,000 87,975 - - - -
2036 480,000 67,500 - - - -
2037 500,000 45,900 - - - -
2038 520,000 23,400 - - - -
6,495,000$ 2,774,369$ 5,255,000$ 1,100,750$ 894,170$ 45,266$
176
Year of
Maturity Principal Interest Total Principal Interest Principal Interest Principal Interest
2022 1,004,364$ 180,238$ 1,184,602$ 236,841$ 100,605$ 199,523$ 19,690$ 568,000$ 59,942$
2023 1,030,283 158,250 1,188,533 245,176 93,185 205,107 14,665 580,000 50,400
2024 1,054,871 135,261 1,190,132 255,625 85,086 208,246 9,519 591,000 40,656
2025 1,077,037 112,947 1,189,984 262,783 77,949 213,254 4,271 601,000 30,727
2026 914,685 91,767 1,006,452 271,985 69,928 32,700 1,209 610,000 20,630
2027 929,343 72,444 1,001,787 279,143 61,661 32,200 401 618,000 10,382
2028 287,323 53,164 340,486 287,323 53,164 - - - -
2029 295,503 44,421 339,924 295,503 44,421 - - - -
2030 305,728 35,403 341,131 305,728 35,403 - - - -
2031 315,953 25,920 341,872 315,953 25,920 - - - -
2032 327,200 15,910 343,110 327,200 15,910 - - - -
2033 337,425 5,399 342,824 337,425 5,399 - - - -
7,879,712$ 931,125$ 8,810,837$ 3,420,682$ 668,632$ 891,030$ 49,755$ 3,568,000$ 212,738$
Total Requirements Refunding Series 2012 Direct Borrowing - 2015 Direct Borrowing - 2016
Deschutes County, Oregon
Schedule of Future Debt Service Requirements of Full Faith and Credit Bonds and Direct
Borrowings - Business-Type Activities
June 30, 2021
177
Statistical Section
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
'HVFKXWHV&RXQW\2UHJRQ
6WDWLVWLFDO6HFWLRQ&RQWHQWV
7KLVSDUWRI'HVFKXWHV&RXQW\¶VVWDWLVWLFDOFRPSUHKHQVLYHDQQXDOILQDQFLDOUHSRUWSUHVHQWVGHWDLOHGLQIRUPDWLRQDVD
FRQWH[WIRUXQGHUVWDQGLQJZKDWWKHLQIRUPDWLRQLQWKHILQDQFLDOVWDWHPHQWVQRWHGLVFORVXUHVDQGUHTXLUHG
VXSSOHPHQWDU\LQIRUPDWLRQVD\VDERXWWKH&RXQW\¶VRYHUDOOKHDOWK
3DJHV
)LQDQFLDO7UHQGV98
7KHVHVFKHGXOHVFRQWDLQWUHQGLQIRUPDWLRQWRKHOSWKHUHDGHUXQGHUVWDQGKRZWKH&RXQW\¶VILQDQFLDO
SHUIRUPDQFHDQGZHOOEHLQJKDYHFKDQJHGRYHUWLPH
5HYHQXH&DSDFLW\8994
7KHVHVFKHGXOHVFRQWDLQLQIRUPDWLRQWRKHOSWKHUHDGHUDVVHVVWKH&RXQW\¶VPRVWVLJQLILFDQWORFDO
UHYHQXHVRXUFHWKHSURSHUW\WD[
'HEW&DSDFLW\95202
7KHVHVFKHGXOHVSUHVHQWLQIRUPDWLRQWRKHOSWKHUHDGHUDVVHVVWKHDIIRUGDELOLW\RIWKH&RXQW\¶VFXUUHQW
OHYHOVRIRXWVWDQGLQJGHEWDQGWKH&RXQW\¶VDELOLW\WRLVVXHDGGLWLRQDOGHEWLQWKHIXWXUH
'HPRJUDSKLFDQG(FRQRPLF,QIRUPDWLRQ203204
7KHVHVFKHGXOHVRIIHUGHPRJUDSKLFDQGHFRQRPLFLQGLFDWRUVWRKHOSWKHUHDGHUXQGHUVWDQGLQJWKH
HQYLURQPHQWZLWKLQZKLFKWKH&RXQW\¶VILQDQFLDODFWLYLWLHVWDNHSODFH
2SHUDWLQJ,QIRUPDWLRQ2058
7KHVHVFKHGXOHVFRQWDLQVHUYLFHDQGLQIUDVWUXFWXUHGDWDWRKHOSWKHUHDGHUXQGHUVWDQGKRZWKH
LQIRUPDWLRQLQWKH&RXQW\¶VILQDQFLDOUHSRUWUHODWHVWRWKHVHUYLFHVWKH&RXQW\SURYLGHVDQGWKH
DFWLYLWLHVLWSHUIRUPV
6RXUFHV 8QOHVVRWKHUZLVHQRWHGWKHLQIRUPDWLRQLQWKHVHVFKHGXOHVLVGHULYHGIURPWKHSXEOLVKHGFRPSUHKHQVLYH
DQQXDOILQDQFLDOUHSRUWVIRUWKHUHOHYDQW\HDU7KH&RXQW\LPSOHPHQWHG*$6%6WDWHPHQW1RLQILVFDO\HDU
VFKHGXOHVFRQWDLQLQJLQIRUPDWLRQIRU\HDUVSULRUWRILVFDO\HDUKDYHQRWEHHQUHVWDWHGLQDFFRUGDQFHZLWK*$6%
1RXQOHVVRWKHUZLVHVWDWHG
178
Governmental activities
Net investment in capital assets 95,512,157$ 89,462,800$ 90,528,453$ 91,385,492$ 101,724,105$
Restricted 4,015,788 2,368,923 899,558 57,774,179 60,999,381
Unrestricted 71,206,363 76,086,991 85,864,467 13,564,091 (9,004,273)
Total governmental activities net position 170,734,308$ 167,918,714$ 177,292,478$ 162,723,762$ 153,719,213$
Business-type activities
Net investment in capital assets 25,824,953$ 27,369,640$ 27,996,595$ 31,628,811$ 33,549,044$
Restricted 951,696 726,437 326,768 416,356 257,743
Unrestricted (1,667,939) (3,269,965) (1,578,435) (3,620,616) (4,431,920)
Total business-type activities net position 25,108,710$ 24,826,112$ 26,744,928$ 28,424,551$ 29,374,867$
Primary government
Net investment in capital assets 121,337,110$ 116,832,440$ 118,525,048$ 123,014,302$ 135,273,150$
Restricted 4,967,484 3,095,362 1,226,325 58,190,535 61,257,124
Unrestricted 69,538,424 72,817,030 84,286,032 9,943,475 (13,436,194)
Total primary government net position 195,843,018$ 192,744,832$ 204,037,405$ 191,148,312$ 183,094,080$
Fiscal Year
20162013201220152014
Deschutes County, Oregon
(accrual basis of accounting)
Net Position by Component - Last Ten Fiscal Years
179
Governmental activities
Net investment in capital assets 108,576,334$ 113,719,602$ 115,293,413$ 121,372,936$ 126,591,425$
Restricted 60,223,775 51,604,150 66,660,268 75,890,142 86,559,219
Unrestricted (10,585,809) (13,117,584) (11,495,168) (14,936,196) (29,395,513)
Total governmental activities net position 158,214,300$ 152,206,168$ 170,458,513$ 182,326,882$ 183,755,131$
Business-type activities
Net investment in capital assets 35,249,434$ 37,025,828$ 35,942,205$ 38,733,640$ 37,856,359$
Restricted - - - - -
Unrestricted (3,895,146) (2,045,079) 1,559,167 (1,509,994) 3,784,281
Total business-type activities net position 31,354,288$ 34,980,750$ 37,501,372$ 37,223,647$ 41,640,640$
Primary government
Net investment in capital assets 143,825,767$ 150,745,430$ 151,235,618$ 160,106,576$ 164,447,785$
Restricted 60,223,775 51,604,150 66,660,268 75,890,142 86,559,219
Unrestricted (14,480,955) (15,162,662) (9,936,001) (16,446,189) (25,611,232)
Total primary government net position 189,568,588$ 187,186,918$ 207,959,885$ 219,550,529$ 225,395,771$
Fiscal Year
2020201920182017 2021
Deschutes County, Oregon
Net Position by Component - Last Ten Fiscal Years
(accrual basis of accounting)
180
2012 2013 2014 2015 2016
Expenses
Governmental activities:
General government 25,576,233$ 25,997,251$ 26,487,066$ 25,448,635$ 35,463,814$
Public safety 56,696,103 57,806,152 57,786,656 46,351,357 74,941,547
County roads 16,436,367 16,139,486 15,441,429 16,818,974 18,269,586
Health and welfare 30,416,145 31,682,855 35,154,506 31,944,749 43,850,703
Interest and fiscal charges 2,716,110 2,485,174 2,556,364 2,385,397 2,284,295
Total governmental activities expenses 131,840,958 134,110,917 137,426,021 122,949,112 174,809,945
Business-type activities:
Solid waste 7,801,912 8,122,538 6,327,028 7,614,444 9,272,404
Fair & expo center 3,876,575 3,392,264 3,368,464 3,466,338 4,290,630
RV park 338,003 339,145 355,752 473,792 477,924
Total business-type activities expenses 12,016,490 11,853,947 10,051,244 11,554,574 14,040,958
Total primary government expenses 143,857,448$ 145,964,864$ 147,477,265$ 134,503,686$ 188,850,903$
Program Revenues
Governmental activities:
Charges for services:
General government 9,975,482$ 11,827,132$ 11,593,147$ 14,463,863$ 18,675,554$
Public safety 6,317,924 8,876,636 6,252,467 6,051,487 5,620,314
County roads 15,917,719 14,730,662 16,933,084 17,690,071 19,168,851
Health and welfare 2,062,633 2,243,963 5,222,623 1,836,516 2,021,579
Operating grants and contributions 33,630,072 31,233,012 40,070,038 40,911,962 42,990,874
Capital grants and contributions 232,363 86,514 437,240 193,226 7,003,178
Total governmental program revenues 68,136,193 68,997,919 80,508,599 81,147,125 95,480,350
Business-type activities:
Charges for services:
Solid waste 6,506,366 6,793,369 7,364,322 8,088,089 8,865,019
Fair & expo center 1,963,398 1,761,108 1,783,377 2,257,064 2,500,139
RV park 154,633 165,096 217,036 346,987 408,513
Operating grants and contributions 86,306 49,790 50,964 51,244 53,667
Capital grants and contributions - - 176,289 - -
Total business-type program revenues 8,710,703 8,769,363 9,591,988 10,743,384 11,827,338
Total primary government program revenues 76,846,896$ 77,767,282$ 90,100,587$ 91,890,509$ 107,307,688$
Net (Expense)/Revenue
Governmental activities (63,704,765)$ (65,112,999)$ (56,917,421)$ (41,801,988)$ (79,329,594)$
Business-type activities (3,305,787) (3,084,584) (459,254) (811,190) (2,213,620)
Total primary government net expense (67,010,552)$ (68,197,583)$ (57,376,677)$ (42,613,178)$ (81,543,214)$
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
181
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
2012 2013 2014 2015 2016
General Revenues and Other
Changes in Net Position
Governmental activities:
Taxes
Property taxes, general purpose levy 33,682,238$ 33,971,127$ 35,079,263$ 31,747,666$ 33,533,883$
Property taxes, sheriff services levy 23,551,915 24,285,093 25,284,848 26,640,494 29,508,509
Property taxes, bonded debt levy 3,290,215 3,083,800 1,982,347 97,428 84,233
Transient room tax 3,357,365 3,656,126 4,340,159 5,248,199 6,068,098
Investment earnings 908,178 787,866 986,444 1,188,209 1,643,757
Transfers (447,771) (337,272) (539,938) (559,305) (513,431)
Loss on discontinued project - (3,149,335) - - -
Total governmental activities 64,342,140 62,297,405 67,133,123 64,362,691 70,325,049
Business-type activities:
Taxes
Property taxes, bonded debt levy 2,334,005 2,417,152 2,086,179 2,623,509 2,555,831
Investment earnings 60,134 47,562 52,612 71,740 94,674
Special item - - - - -
Transfers 447,771 337,272 539,938 559,305 513,431
Total business-type activities 2,841,910 2,801,986 2,678,729 3,254,554 3,163,935
Total primary government 67,184,050$ 65,099,391$ 69,811,852$ 67,617,246$ 73,488,985$
Change in Net Position
Governmental activities 637,375$ (2,815,594)$ 10,215,702$ 22,560,704$ (9,004,545)$
Business-type activities (463,877) (282,598) 2,219,473 2,443,364 950,315
Total primary government 173,498$ (3,098,192)$ 12,435,175$ 25,004,068$ (8,054,229)$
Fiscal Year
182
2017 2018 2019 2020 2021
Expenses
Governmental activities:
General government 30,011,545$ 36,105,776$ 32,523,927$ 50,607,355$ 49,428,669$
Public safety 65,276,283 64,258,765 70,253,604 70,086,827 85,546,513
County roads 17,627,051 18,122,984 17,645,717 17,743,525 25,488,902
Health and welfare 39,370,403 50,068,445 45,086,737 45,728,065 62,685,989
Interest and fiscal charges 2,175,774 2,104,761 2,024,851 1,808,997 1,497,982
Total governmental activities expenses 154,461,056 170,660,730 167,534,837 185,974,769 224,648,055
Business-type activities:
Solid waste 10,028,102 10,131,364 9,047,200 12,526,176 9,911,481
Fair & expo center 4,173,908 4,504,592 5,085,859 4,759,772 3,018,117
RV park 407,928 411,993 409,672 420,191 420,836
Total business-type activities expenses 14,609,937 15,047,948 14,542,731 17,706,139 13,350,434
Total primary government expenses 169,070,993$ 185,708,679$ 182,077,568$ 203,680,908$ 237,998,489$
Program Revenues
Governmental activities:
Charges for services:
General government 16,435,374$ 16,271,509$ 15,487,329$ 16,303,016$ 18,863,342$
Public safety 6,765,336 4,653,489 3,870,888 2,981,327 3,968,606
County roads 19,082,452 21,577,005 24,081,955 25,465,962 28,723,520
Health and welfare 1,940,978 2,683,447 2,892,082 3,161,716 3,994,244
Operating grants and contributions 40,087,120 52,587,330 53,767,845 59,658,417 77,638,551
Capital grants and contributions 1,084,073 1,918,307 30,000 145,584 93,134
Total governmental program revenues 85,395,333 99,691,086 100,130,099 107,716,021 133,281,397
Business-type activities:
Charges for services:
Solid waste 9,791,844 11,187,151 11,421,763 13,486,467 13,486,467
Fair & expo center 2,710,373 2,511,127 3,085,338 1,790,111 1,790,111
RV park 384,279 438,716 476,365 652,568 652,568
Operating grants and contributions 570,037 786,895 107,740 57,496 57,496
Capital grants and contributions - - - - -
Total business-type program revenues 13,456,534 14,923,889 15,091,206 15,986,642 15,986,642
Total primary government program revenues 98,851,866$ 114,614,975$ 115,221,305$ 123,702,663$ 149,268,038$
Net (Expense)/Revenue
Governmental activities (69,065,723)$ (70,969,644)$ (67,404,738)$ (78,258,747)$ (91,366,658)$
Business-type activities (1,153,403) (124,060) 548,475 (2,260,820) 2,636,207
Total primary government net expense (70,219,127)$ (71,093,704)$ (66,856,263)$ (80,519,567)$ (88,730,451)$
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
183
Deschutes County, Oregon
Changes in Net Position - Last Ten Fiscal Years
(accrual basis of accounting)
2017 2018 2019 2020 2021
General Revenues and Other
Changes in Net Position
Governmental activities:
Taxes
Property taxes, general purpose levy 35,363,260$ 36,746,058$ 38,353,835$ 40,987,718$ 42,614,194$
Property taxes, sheriff services levy 31,128,138 33,028,808 35,960,629 38,315,278 39,843,081
Property taxes, bonded debt levy - - - - -
Transient room tax 6,408,477 7,011,471 7,829,489 7,560,467 11,431,704
Investment earnings 1,351,378 1,940,860 5,151,181 4,888,442 648,532
Transfers (690,447) (631,722) (1,638,051) (1,624,789) (1,742,604)
Loss on discontinued project - - - - -
Total governmental activities 73,560,806 78,095,475 85,657,083 90,127,116 92,794,907
Business-type activities:
Taxes
Property taxes, bonded debt levy 2,368,281 - - - -
Investment earnings 74,094 129,837 334,098 358,306 38,182
Special item - 3,369,910 - - -
Transfers 690,447 631,722 1,638,050 1,624,789 1,742,604
Total business-type activities 3,132,822 4,131,469 1,972,148 1,983,094 1,780,786
Total primary government 76,693,630$ 82,226,944$ 87,629,231$ 92,110,210$ 94,575,692$
Change in Net Position
Governmental activities 4,495,083$ 7,125,831$ 18,252,345$ 11,868,368$ 1,428,248$
Business-type activities 1,979,419 4,007,409 2,520,623 (277,725) 4,416,993
Total primary government 6,474,504$ 11,133,240$ 20,772,968$ 11,590,643$ 5,845,242$
Fiscal Year
184
2012 2013 2014 2015 2016
General Fund
Unreserved -$ -$ -$ -$ -$
Nonspendable - - - 516,523 498,337
Committed - - - 1,782,674 3,944,405
Assigned 10,082,716 8,657,374 8,031,837 6,222,698 6,311,144
Unassigned 5,244,633 6,836,112 7,649,760 9,183,941 10,620,333
Total General Fund 15,327,349$ 15,493,486$ 15,681,597$ 17,705,836$ 21,374,220$
All Other Governmental Funds
Reserved/Nonspendable 894,228$ 1,272,249$ 1,418,998$ 2,542,621$ 2,663,703$
Restricted, reported in:
Special revenue funds 42,713,782 52,491,478 64,710,171 62,650,077 71,847,628
Capital projects funds 1,048,534 - - - -
Debt service funds 585,900 476,186 7,631 10,970 -
Total Restricted 44,348,216 52,967,664 64,717,802 62,661,047 71,847,628
Committed, reported in:
Special revenue funds 11,821,006 10,372,114 13,456,033 13,566,455 11,491,305
Capital projects funds 122,361 - 606,292 394,405 -
Debt service funds - 579,897 480,416 482,736 472,561
Total Committed 11,943,367 10,952,011 14,542,741 14,443,596 11,963,866
Assigned, reported in:
Special revenue funds 5,903,050 4,170,144 - - -
Capital projects funds 740,173 759,229 - - -
Debt service funds 752,599 - - - -
Total Assigned 7,395,822 4,929,373 - - -
Unassigned, reported in:
Special revenue funds - - - - -
Capital projects funds (3,989,721) (2,057,525) (1,791,930) - -
Total Unassigned (3,989,721) (2,057,525) (1,791,930) - -
Total all other governmental funds 60,591,912$ 68,063,772$ 78,887,611$ 79,647,264$ 86,475,197$
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Fund Balances - Governmental Funds - Last Ten Fiscal Years
185
2017 2018 2019 2020 2021
General Fund
Unreserved -$ -$ -$ -$ -$
Nonspendable 469,020 445,442 144,473 148,609 35,563
Committed 7,505,074 10,670,276 13,048,013 7,557,563 9,963,834
Assigned 5,369,619 6,598,027 6,743,043 7,362,270 8,243,592
Unassigned 10,483,020 11,461,766 12,458,530 13,620,704 15,023,889
Total General Fund 23,826,733$ 29,175,511$ 32,394,059$ 28,689,146$ 33,266,878$
All Other Governmental Funds
Reserved/Nonspendable 2,859,789$ 1,786,302$ 2,475,033$ 2,690,983$ 2,671,413$
Restricted, reported in:
Special revenue funds 65,125,286 67,996,477 76,263,618 81,399,756 103,846,578
Capital projects funds 7,809,685 9,542,598 17,794,245 25,086,097 23,497,961
Debt service funds - - - - -
Total Restricted 72,934,971 77,539,075 94,057,863 106,485,853 127,344,538
Committed, reported in:
Special revenue funds 13,469,571 14,715,465 16,713,561 2,867,188 4,900,652
Capital projects funds - - - 4,928,892 4,380,450
Debt service funds 558,106 661,151 837,063 959,032 466,933
Total Committed 14,027,677 15,376,615 17,550,624 8,755,111 9,748,035
Assigned, reported in:
Special revenue funds - - - - -
Capital projects funds - - - - -
Debt service funds - - - - -
Total Assigned - - - - -
Unassigned, reported in:
Special revenue funds - - - (39,033) -
Capital projects funds - - - - -
Total Unassigned - - - (39,033) -
Total all other governmental funds 89,822,437$ 94,701,992$ 114,083,519$ 117,892,914$ 139,763,986$
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Fund Balances - Governmental Funds - Last Ten Fiscal Years
186
2012 2013 2014 2015 2016
Revenues
Taxes 64,546,883$ 66,038,130$ 67,157,527$ 64,043,653$ 69,254,662$
Licenses and permits 778,227 900,224 1,285,225 1,395,229 1,513,320
Fines, forfeitures and penalties 1,417,245 1,355,143 1,563,725 1,713,279 1,666,944
Special assessments 161,466 176,518 125,999 116,946 85,439
Interest and rents 2,559,272 2,463,869 2,616,264 2,801,165 3,191,867
Intergovernmental 85,663,964 83,911,882 95,464,165 97,854,728 102,449,003
Charges for services 16,159,689 19,108,543 21,137,727 24,577,248 16,657,205
Other 439,269 832,505 681,354 1,867,249 1,268,489
Total revenues 171,726,015 174,786,814 190,031,985 194,369,496 196,086,929
Expenditures
General government 22,606,034 23,036,320 24,185,783 25,028,450 26,813,546
Public safety 81,610,756 83,718,648 87,910,026 89,007,502 91,353,457
County roads 16,638,310 13,832,024 14,252,333 15,038,232 15,351,922
Health and welfare 32,905,053 35,248,861 39,671,077 46,096,095 36,778,966
Education 687,511 684,632 685,916 656,218 610,125
Debt service
Principal 5,296,870 5,720,036 5,387,017 3,270,413 3,015,338
Interest 2,631,321 2,386,628 2,438,429 2,354,101 2,259,334
Trustee fees 2,950 2,610 27,810 - -
Debt issuance costs 372,216 23,429 219,610 - -
Capital outlay 3,692,419 2,465,339 12,563,515 6,906,759 7,675,279
Total expenditures 166,443,440 167,118,527 187,341,516 188,357,770 183,857,968
Excess of revenues
over (under) expenditures 5,282,575 7,668,287 2,690,469 6,011,726 12,228,961
Other Financing Sources (Uses)
Transfers in 10,701,765 13,191,583 11,233,103 14,542,905 10,564,827
Transfers out (11,673,036) (13,625,455) (11,831,461) (15,350,629) (12,403,247)
Debt issuance 21,893,362 3,000,000 8,555,000 - 1,911,626
Bond premium/discount - 49,109 218,092 - -
Payments to escrow agent (21,520,747) (3,023,549) - - (1,904,328)
Increase/(decrease) in inventory 6,122 378,021 146,749 242,641 98,478
Total other financing
sources (uses)(592,534) (30,291) 8,321,483 (565,083) (1,732,643)
Net change in fund balances 4,690,041$ 7,637,996$ 11,011,952$ 5,446,643$ 10,496,318$
Debt service as a percentage
of noncapital expenditures 5.0%4.9%4.5%3.1%3.0%
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Changes in Fund Balances - Governmental Funds - Last Ten Fiscal Years
187
2017 2018 2019 2020 2021
Revenues
Taxes 72,725,317$ 76,915,410$ 82,039,791$ 86,964,729$ 94,124,509$
Licenses and permits 1,804,402 1,658,904 1,846,647 1,827,973 2,208,566
Fines, forfeitures and penalties 1,600,649 1,466,676 1,525,703 1,315,245 1,312,788
Special assessments 70,655 66,830 60,172 24,635 7,403
Interest and rents 3,042,808 3,555,878 6,254,855 6,127,824 2,547,298
Intergovernmental 92,313,282 105,988,087 111,616,358 116,778,213 149,475,326
Charges for services 18,295,208 19,115,410 17,409,307 19,549,186 22,925,825
Other 1,073,927 875,507 1,577,098 2,240,573 826,662
Total revenues 190,926,249 209,642,702 222,329,931 234,828,378 273,428,375
Expenditures
General government 26,361,777 29,061,175 30,624,676 51,467,588 41,583,698
Public safety 86,897,612 93,072,384 97,971,830 105,095,862 112,852,658
County roads 16,195,155 14,241,574 13,601,142 13,934,215 14,026,795
Health and welfare 38,856,976 46,636,552 41,929,068 44,960,663 53,777,680
Education 263,106 - - - -
Debt service
Principal 2,895,157 3,013,331 9,963,729 2,619,154 3,728,510
Interest 2,151,095 2,079,976 2,021,171 1,909,000 1,590,121
Trustee fees 2,500 2,375 106,325 1,600 1,200
Debt issuance costs - - - - -
Capital outlay 10,376,297 7,506,798 10,105,264 12,913,134 17,541,502
Total expenditures 183,999,674 195,614,166 206,323,204 232,901,216 245,102,163
Excess of revenues
over (under) expenditures 6,926,574 14,028,536 16,006,728 1,927,163 28,326,212
Other Financing Sources (Uses)
Transfers in 23,284,540 18,339,320 28,268,112 33,312,721 21,904,660
Transfers out (24,593,177) (19,240,045) (29,876,180) (35,135,401) (23,782,068)
Debt issuance - - 7,512,685 - -
Bond premium/discount - - - - -
Payments to escrow agent - - - - -
Increase/(decrease) in inventory 181,815 (155,630) 688,731 - -
Total other financing
sources (uses)(1,126,822) (1,056,355) 6,593,348 (1,822,681) (1,877,408)
Net change in fund balances 5,799,752$ 12,972,180$ 22,600,076$ 104,482$ 26,448,804$
Debt service as a percentage
of noncapital expenditures 2.9%2.7%2.7%2.1%2.3%
Fiscal Year
Deschutes County, Oregon
(modified accrual basis of accounting)
Changes in Fund Balances - Governmental Funds - Last Ten Fiscal Years
188
Fiscal Year Ended
June 30, Assessed Value
Estimated
Actual Value
Assessed
Value
Estimated
Actual Value
Assessed
Value
Estimated
Actual Value
2012 16,786,626 20,692,642 390,053 390,053 44,522 47,327
2013 17,006,004 20,134,879 376,567 376,567 42,964 45,308
2014 17,812,786 21,290,547 372,149 372,149 47,241 50,377
2015 18,803,090 24,417,972 393,213 393,227 53,660 58,261
2016 19,847,234 27,721,055 415,663 415,679 60,520 70,526
2017 20,943,309 31,302,357 451,004 451,007 65,759 79,422
2018 22,107,667 35,571,219 482,975 482,975 74,665 103,958
2019 23,380,812 39,872,595 508,792 508,792 78,186 112,682
2020 24,642,529 43,452,591 524,739 527,739 81,184 131,478
2021 25,896,554 46,294,856 586,141 586,165 84,899 147,202
Sources: Deschutes County Assessor's Department and Deschutes County Tax Office
(1) includes tax-exempt property
Deschutes County, Oregon
(in thousands of dollars)
Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years
Real Property Personal Property Manufactured Homes
189
Exemptions
Assessed
Value
Estimated
Actual Value
Assessed
Value
Taxable
Assessed
Value
Estimated
Actual Value
Range of Total
Direct Tax
Rates Paid
Assessed
Value(1) as a
Percentage of
Estimated
Actual Value
438,134 453,696 33,166 17,626,169 21,583,718 2.8818-6.2468 81.818%
429,361 445,442 34,370 17,820,526 21,002,197 2.9121-6.2710 85.014%
441,711 455,806 36,566 18,637,321 22,168,879 2.8159-6.1734 84.235%
475,914 492,477 39,534 19,686,343 25,361,937 2.7502-6.1111 77.777%
652,906 677,075 43,033 20,933,290 28,884,335 2.7398-6.0936 72.622%
560,616 582,833 45,078 21,975,610 32,415,618 2.7311-6.0411 67.932%
600,475 628,510 47,457 23,218,325 36,786,661 2.6125-6.0411 63.245%
668,084 736,374 51,211 24,584,663 41,230,443 2.5225-5.9725 59.752%
710,117 784,443 54,658 25,903,911 44,896,251 2.6825-5.9925 57.819%
803,586 887,767 57,287 27,313,892 47,915,990 2.6825-5.9925 57.123%
Deschutes County, Oregon
Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years
(in thousands of dollars)
TotalPublic Utilities
190
2012 2013 2014 2015 2016
County direct rates
Rates levied to all taxable County properties:
General 1.2783 1.2783 1.2783 1.2783 1.2783
Jail Bond 0.1324 0.1291 0.0673 - -
Fairgrounds Bond 0.1369 0.1405 0.1121 0.1377 0.1273
Sheriff (Countywide)0.9200 0.9500 0.9500 0.9500 1.0200
County Extension/4H CSD 0.0224 0.0224 0.0224 0.0224 0.0224
911 CSD 0.1618 0.1618 0.1618 0.1618 0.1618
911 Local Option 0.2300 0.2300 0.2240 0.2000 0.2000
County districts paid by all properties 2.8818 2.9121 2.8159 2.7502 2.8098
Rates levied to taxable rural County properties:
Sheriff (Rural)1.4000 1.4000 1.4000 1.4000 1.4000
Certain County properties are subject to
one of the following rates:
Bend Library Bond 0.0836 0.0791 0.0723 - -
Redmond Library Bond 0.0498 - - - -
Sunriver Library Bond 0.0550 0.0489 0.0475 0.5090 0.0438
Paid by Black Butte properties only:
Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499
Black Butte Ranch CSD Local Opt 0.5500 0.5500 0.5500 0.5500 0.5500
Paid by Sunriver properties only:
Sunriver Service District 3.3100 3.3100 3.3100 3.3100 3.3100
Range of County Direct Rates Paid 2.8818-6.2468 2.9121-6.2710 2.8159-6.1734 2.7502-6.1111 2.8098-6.1198
City and town rates
Bend 2.8035 2.8035 2.8035 2.8035 2.8035
Redmond 4.4101 4.4101 4.4101 4.4101 4.4101
Sisters 2.6417 2.6417 2.6417 2.6417 2.6417
La Pine 1.8000 1.9000 1.9300 1.9800 1.9800
City of Bend Bond 0.2462 0.2660 0.2256 0.2120 0.2120
City of Bend Local Option - - - 0.2000 0.2000
Bend Urban Renewal Special Levy - - - - -
City of Redmond Bond 0.0831 0.0870 0.0886 0.0809 0.0809
Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500
1.0924-3.0744 1.0924-3.0522 1.0924-3.0691 1.0924-3.0641 1.0924-3.0641
0.2200 - 1.4610 0.2200 - 1.4610 0.2200 - 1.6673 0.2200 - 1.6566 0.2200 - 1.4610
6.6649-8.4065 6.6692-8.4108 6.5526-8.4699 6.2181-8.4979 6.4033-8.4012
0.5180-2.7331 0.4377-3.6500 0.9005-3.6500 0.7831-3.0000 0.8140-3.0000
Other special district rates 0.3776 0.2895 0.2895 0.2895 0.2895
Sources: Deschutes County Assessor's Office and Deschutes County Finance Department
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
(rate per $1,000 of assessed value)
Fiscal Year Taxes are Payable
Fire district rates
Deschutes County, Oregon
Parks and recreation district rates
School district rates
Road district rates
191
2017 2018 2019 2020 2021
County direct rates
Rates levied to all taxable County properties:
General 1.2783 1.2483 1.2183 1.2183 1.2183
Jail Bond - - - - -
Fairgrounds Bond 0.1186 - - - -
Sheriff (Countywide)1.0200 1.0200 1.0800 1.0800 1.0800
County Extension/4H CSD 0.0224 0.0224 0.0224 0.0224 0.0224
911 CSD 0.1618 0.3618 0.3618 0.3618 0.3618
911 Local Option 0.2000 - - - -
County districts paid by all properties 2.8011 2.6525 2.6825 2.6825 2.6825
Rates levied to taxable rural County properties:
Sheriff (Rural)1.4000 1.4000 1.3400 1.3400 1.3400
Certain County properties are subject to
one of the following rates:
Bend Library Bond - - - - -
Redmond Library Bond - - - - -
Sunriver Library Bond - - - - -
Paid by Black Butte properties only:
Black Butte Ranch CSD 1.0499 1.0499 1.0499 1.0499 1.0499
Black Butte Ranch CSD Local Opt 0.5500 0.5500 0.5500 0.5500 0.6500
Paid by Sunriver properties only:
Sunriver Service District 3.3100 3.3100 3.3100 3.3100 3.3100
Range of County Direct Rates Paid 2.8011-6.1111 2.6525-5.9625 2.6825-5.9925 2.6825-5.9925 2.6825-5.9925
City and town rates
Bend 2.8035 2.8035 2.8035 2.8035 2.8035
Redmond 4.4101 4.4101 4.4101 4.4101 4.4101
Sisters 2.6417 2.6417 2.6417 2.6417 2.6417
La Pine 1.9800 1.9800 1.9800 1.9800 1.9800
City of Bend Bond 0.1895 0.1789 0.1685 0.1600 0.1520
City of Bend Local Option 0.2000 0.2000 0.2000 0.2000 0.2000
Bend Urban Renewal Special Levy - - - - -
City of Redmond Bond 0.0710 0.0547 0.0547 - -
Library district rates 0.5500 0.5500 0.5500 0.5500 0.5500
1.0924-2.7317 1.0924-2.7317 1.0924-2.7317 1.0924-2.7317 1.0924-2.7317
0.2200-1.4610 0.2200-1.4610 0.2200-1.4610 0.2200-1.4610 0.2200-1.4610
6.5893-8.4320 6.5893-8.4320 6.4912-8.2372 6.4554-8.1593 6.5337-8.1626
0.8140-3.0000 0.8140-3.0000 0.8140-3.0000 0.8140-3.0000 0.5882-3.0000
Other special district rates 0.2895 0.2895 0.2895 0.2895 0.2895
Fire district rates
Deschutes County, Oregon
(rate per $1,000 of assessed value)
Fiscal Year Taxes are Payable
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
Parks and recreation district rates
School district rates
Road district rates
192
Taxpayer
Taxable
Assessed Value
(TAV)Rank (1)
% of Total
County TAV (2)
Taxable
Assessed Value
(TAV)Rank (1)
% of Total
County TAV (2)
Pacificorp (PP&L)128,592,000$ 1 0.47% 80,627,000$ 1 0.46%
TDS Baja Broadband LLC (Prev Bend Cable)118,889,000 2 0.44%35,568,400 5 0.20%
Cascade Natural Gas Corporation 88,043,000 3 0.32% 47,852,000 4 0.27%
Gas Transmission Northwest Corporation 89,465,000 4 0.33% 70,353,800 2 0.40%
Centurylink Property Tax (Prev Qwest)67,215,000 5 0.25% 52,224,400 3 0.30%
Touchmark at Mount Bachelor Village LLC 51,548,500 6 0.19% 34,091,860 6 0.19%
Suterra LLC 49,322,460 7 0.18% 31,859,270 9 0.18%
CVSC LLC 45,754,600 8 0.17% 32,147,800 8 0.18%
Deschutes Brewery Inc 46,507,010 9 0.17% 28,982,100 10 0.16%
Bend Research 43,747,400 10 0.16%- -0.00%
Sunriver Resort Limited Partnership - -- 32,811,490 7 0.19%
Total 729,083,970$ 2.68% 446,518,120$ 2.53%
(1): Ranking of Principal Taxpayers is based on property taxes assessed, not the taxable assessed value.
(2): Taxpayer's attributable share of total assessed value in the County.
2021 2012
Deschutes County, Oregon
Principal Property Taxpayers - Current Fiscal and Nine Years Ago
193
Fiscal Year Ended
June 30,
Amount
Collected
Percentage of
Levy
Collections in
Subsequent
Years
Amount
Collected
Percentage of
Levy
2012 57,774 55,921 96.793% 1,850 57,772 99.996%
2013 58,607 57,176 97.557% 1,429 58,605 99.996%
2014 59,380 58,195 98.005% 1,182 59,377 99.995%
2015 62,247 61,220 98.349% 1,022 62,242 99.990%
2016 65,737 64,747 98.494%992 65,739 100.003%
2017 68,956 67,895 98.461% 1,048 68,943 99.981%
2018 69,929 69,013 98.689%858 69,871 99.917%
2019 74,425 73,442 98.679%812 74,254 99.770%
2020 78,369 77,350 98.700%682 78,033 99.571%
2021 82,470 81,661 99.019%- 81,661 99.019%
Source: Deschutes County Finance Department
(1) Net of discounts and adjustments.
Deschutes County, Oregon
Property Taxes, Levies and Collections - Last Ten Fiscal Years
Collected within the Fiscal
Year of the Levy Total Collections to Date
(dollars expressed in thousands)
Total Tax Levy
for Fiscal Year
(1)
194
General Limited Full Faith Notes
Fiscal Obligation Tax and Credit from Direct
Year Bonds Bonds Obligations Borrowings Loans
2012 5,853 11,223 42,299 - 81
2013 2,700 11,026 39,835 - 23
2014 175 10,799 45,773 - 149
2015 90 10,536 42,957 - -
2016 - 10,235 38,387 1,926 -
2017 - 9,899 35,985 1,726 -
2018 - 9,522 33,507 1,525 -
2019 - 9,099 31,516 1,317 -
2020 - 8,595 29,464 1,108 -
2021 - 7,790 25,334 894 -
(1) See page 297 for personal income and population data.
n/a - Not available.
Deschutes County, Oregon
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
(dollars in thousands, except per capita)
Governmental Activities
195
General Full Faith Notes Total Percentage
Fiscal Obligation and Credit from Direct Primary of Personal Per
Year Bonds Obligations Borrowings Loans Government Income (1) Capita (1)
2012 12,260 15,423 - 399 87,538 1.38% 550.99
2013 9,941 14,695 - 380 78,600 1.15% 490.82
2014 7,669 13,960 - 362 78,887 1.07% 485.38
2015 5,247 13,200 - 343 72,373 0.87% 434.93
2016 2,595 4,666 8,127 - 65,936 0.73% 386.18
2017 - 4,451 7,420 - 59,481 0.61% 336.75
2018 - 4,200 6,699 - 55,453 0.52% 303.14
2019 - 3,976 5,965 - 51,873 0.46% 274.49
2020 - 3,745 5,220 - 48,131 n/a 249.38
2021 - 3,421 4,459 - 41,898 n/a 212.67
Business-Type Activities
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
Deschutes County, Oregon
(dollars in thousands, except per capita)
196
Fiscal
Year
2012 18,113 1,243 16,870 0.08%114.01
2013 12,641 1,042 11,599 0.06%78.94
2014 7,844 186 7,658 0.04%48.26
2015 5,337 358 4,979 0.02%32.07
2016 2,595 264 2,331 0.01%15.20
2017 - - - 0.00%-
2018 - - - 0.00%-
2019 - - - 0.00%-
2020 - - - 0.00%-
2021 - - - 0.00%-
Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements.
(1) This is the general bonded debt of both governmental and business-type activities.
(2) This is the amount restricted for debt service principal payments.
(3) See the Schedule of Assessed Value and the Estimated Actual Value of Taxable Property
(4) Population data can be found in the Schedule of Demographic and Economic Statistics
Deschutes County, Oregon
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years
(dollars in thousands, except per capita)
Less: Amounts
Available in Debt
Service Fund
(2)
General Obligation
Bonds
(1)Total
Percentage of
Estimated Actual
Taxable Value of
Property
(3)
Per Capita
(4)
197
Debt
Outstanding
Estimated
Percentage
Applicable
Amount
Applicable to
Primary
Government
Debt repaid with property taxes
Alfalfa RFPD 276$ 94.0900%260$
Bend Metro Park & Rec District 23,457 100.0000% 23,457
Central Oregon Community College 46,500 84.5200% 39,301
City of Bend 99,042 100.0000% 99,042
City of La Pine 325 100.0000%325
City of Redmond 5,868 100.0000% 5,868
Cloverdale RFPD 2,145 100.0000% 2,145
Crook County School District 49,134 0.7600%374
Crooked River Ranch RFPD 2,216 8.4200%187
Deschutes County RFPD 2 (Bend)8,675 100.0000% 8,675
Deschutes County School District 1 (Bend-La Pine)424,673 100.0000% 424,673
Deschutes County School District 2 (Redmond)145,338 93.8900% 136,452
Deschutes County School District 6 (Sisters)13,189 99.9800% 13,186
Deschutes Public Library District 195,000 100.0000% 195,000
High Desert ESD 2,738 91.2800% 2,499
Howell Hilltop Acres Spec Rd District 203 100.0000%203
La Pine Parks & Recreation District 325 100.0000%325
Lazy River Special Road District 47 100.0000%47
Redmond Area Park & Recreation District 387 100.0000%387
Redmond Fire & Rescue 1,003 99.8500% 1,001
Sisters RFPD (Camp Sherman)1,235 89.7700% 1,109
Terrebonne Water District 425 100.0000%425
Subtotal, overlapping debt 954,938
Deschutes County direct debt 34,018
Total direct and overlapping debt 988,957$
Sources: Oregon State Treasury, Debt Management Information System
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries
of the County. This schedule estimates the portion of the outstanding debt of those overlapping governments that is
borne by the residents and businesses of Deschutes County. This process recognizes that, when considering the
County's ability to issue and repay long-term debt, the entire debt burden borne by the property taxpayers should be
taken into account. However, this does not imply that every taxpayer is a resident, and therefore, responsible for
repaying the debt, of each overlapping government. Net property-tax backed debt was used as the Debt
Outstanding which is derived from the gross property-tax backed debt less self-supporting unlimited general
obligations and self supporting limited tax general obligation debt. The direct debt is the total amount of the
governmental activities from the "Ratios of Outstanding Debt by Type" Schedule.
Deschutes County, Oregon
June 30, 2021
(dollars in thousands)
Governmental Unit
Direct and Overlapping Governmental Activities Debt
198
Estimated Actual Value 47,915,990$ Estimated Actual Value 47,915,990$
Debt limit (2% of estimated actual value) ¹ 958,320 Debt limit (1% of estimated actual value) ²479,160
Debt applicable to limit: Debt applicable to limit:
General obligation bonds -$ Limited tax bonds 33,124$
Less: Amount held for repayment of debt - Less: Amount held for repayment of debt -
Total net debt applicable to limit -$ Total net debt applicable to limit 33,124$
Legal debt margin 958,320$ Legal debt margin 446,036$
¹ ORS 287A.100 provides a debt limit on general obligation bonds of 2% of the real market value of all taxable
property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.054.
² ORS 287A.105 provides a debt limit on full faith and credit bonds of 1% of the real market value of all taxable
property within the County's boundaries. This became effective January 1, 2008 superseding ORS 287.053.
Deschutes County, Oregon
(dollars in thousands)
Legal Debt Margin Calculation for Fiscal Year 2021
Legal Debt Margin Information - Last Ten Fiscal Years
199
2012 2013 2014 2015 2016
Debt Limit (2%) ¹431,674$ 420,044$ 443,378$ 507,239$ 577,687$
Total net debt applicable to limit 17,765 12,260 7,844 5,337 2,595
Legal debt margin 413,909$ 407,784$ 435,534$ 501,902$ 575,092$
Total net debt applicable to the limit
as a percentage of debt limit 4.12%2.92%1.77%1.05%0.45%
Debt Limit (1%) ²215,837$ 210,022$ 221,689$ 253,619$ 288,843$
Total net debt applicable to limit 52,137 49,647 56,121 53,231 50,357
Legal debt margin 163,700$ 160,375$ 165,568$ 200,388$ 238,486$
Total net debt applicable to the limit
as a percentage of debt limit 24.16% 23.64% 25.32% 20.99% 17.43%
Fiscal Year
Deschutes County, Oregon
Legal Debt Margin Information - Last Ten Fiscal Years
(dollars in thousands)
200
2017 2018 2019 2020 2021
Debt Limit (2%) ¹648,312$ 735,733$ 824,609$ 897,925$ 958,320$
Total net debt applicable to limit - - - - -
Legal debt margin 648,312$ 735,733$ 824,609$ 897,925$ 958,320$
Total net debt applicable to the limit
as a percentage of debt limit 0.00%0.00%0.00%0.00%0.00%
Debt Limit (1%) ²324,156$ 367,867$ 412,304$ 448,963$ 479,160$
Total net debt applicable to limit 47,610 42,350 39,049 36,639 33,124
Legal debt margin 276,546$ 325,517$ 373,255$ 412,324$ 446,036$
Total net debt applicable to the limit
as a percentage of debt limit 14.69% 11.51%9.47%8.16%6.91%
Fiscal Year
Deschutes County, Oregon
Legal Debt Margin Information - Last Ten Fiscal Years
(dollars in thousands)
201
Special
Fiscal Assessment
Year Collections Principal Interest Coverage
2012 207 175 36 0.98
2013 221 183 27 1.05
2014 151 177 19 0.77
2015 - - - -
2016 - - - -
2017 - - - -
2018 - - - -
2019 - - - -
2020 - - - -
2021 - - - -
Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements.
Debt Service
Deschutes County, Oregon
(dollars in thousands)
Pledged-Revenue Coverage - Last Ten Fiscal Years
Full Faith and Credit Obligations (Series 2003, 2005, 2007, 2009)
202
Personal Per
Income Capita Public
(thousands Personal Median School Unemployment
Year Population of dollars)Income Age Enrollment Rate
2012 158,875 6,354,749 39,383 40.29 24,168 11.3%
2013 160,140 6,805,466 41,171 40.43 24,518 9.5%
2014 162,525 7,343,291 43,320 40.63 24,790 7.7%
2015 166,400 8,275,134 47,491 40.82 25,302 5.9%
2016 170,740 8,985,844 49,737 40.96 25,598 4.9%
2017 176,635 9,812,799 52,547 41.13 26,446 4.2%
2018 182,930 10,672,155 55,612 41.33 26,868 4.1%
2019 188,980 11,159,204 56,447 41.50 27,008 3.9%
2020 193,000 n/a n/a 41.63 27,237 9.1%
2021 193,000 n/a n/a - 27,237 9.1%
Sources:Population, personal income and per capita personal income information provided by Portland State
University, Population Research Center and the Bureau of Economic Analysis. Median age based on
data obtained from Portland State University. School enrollment provided by the Oregon Department
of Education. Unemployment provided by Oregon Employment Department, Oregon Labor Market
Information System.
Note:Population information are Census Bureau midyear population estimates. Estimates for July 1, 2019,
reflect county population estimates available as of December 2019. Median age figures for 2011-2020
are based on mid-year data tables. School enrollment is based on the census at the start of the 2019-20
school year. Unemployment rate information, reported as an annual average, is not seasonally adjusted.
Unemployment rate for 2020 is an average of January 2020 through October 2020.
n/a - Not available.
Deschutes County, Oregon
Demographic and Economic Statistics - Last Ten Calendar Years
203
Percentage of Percentage of
Total County Total County
Employees Rank Employment Employees Rank Employment
St. Charles Medical Center 4,577 1 4.72%2,842 1 4.23%
Bend/La Pine School District 2,378 2 2.45%1,723 2 2.85%
Deschutes County 1,011 3 1.04%1,039 3 1.66%
Sunriver Resort 1,000 4 1.03%900 4 1.43%
Redmond School District 929 5 0.96%735 6 1.20%
Mt. Bachelor 860 6 0.89%749 5 1.24%
City of Bend 679 7 0.70%
Central Oregon Community College 665 8 0.69%
Fred Meyer 649 9 0.67%472 10 0.77%
Safeway 603 10 0.62%
Northview Hotel Group (formerly Eagle Crest)530 9 1.04%
Wal-Mart 591 7 0.96%
Summit Medical Group 575 8 0.91%
13,351 13.77%10,156 16.29%
Total County Nonfarm Employment 96,946 100.00%
Sources: Deschutes County Finance Department, Economic Development for Central Oregon,
and the Oregon Employment Department
Employer
Total Employees of Principal Employers
Deschutes County, Oregon
2021 2012
Principal Employers - Current Year and Nine Years Ago
204
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Function/Program
General government
Executive 9.65 9.40 9.40 9.75 9.75 9.75 9.75 9.75 10.75 10.75
General services
Judicial 50.45 50.45 51.45 52.05 54.05 54.55 57.30 59.50 65.60 63.30
Financial 39.23 39.73 38.48 38.53 39.53 39.73 39.73 40.23 40.23 41.23
Assessment 32.00 31.75 31.00 31.00 33.00 33.00 34.26 35.26 33.26 33.26
Community development 17.50 17.60 17.30 19.30 20.30 25.10 27.50 30.50 29.50 30.50
Building services 22.95 23.45 23.80 23.80 25.20 25.00 25.00 26.00 18.60 21.60
Information technology 17.00 16.70 16.70 16.30 16.00 15.70 15.70 15.70 15.70 15.70
Other 6.57 5.62 5.27 4.47 4.32 4.62 4.62 4.62 4.62 6.82
Public protection
Law enforcement 118.15 114.46 113.75 113.75 113.75 113.75 115.25 117.45 117.50 124.00
Corrections 193.20 190.09 185.00 188.60 199.10 200.10 202.00 205.00 195.75 188.25
Protective inspection 11.10 11.00 12.70 14.70 15.70 19.90 25.50 24.50 24.50 23.50
Other Protection 41.50 43.50 46.50 52.50 57.50 59.00 60.00 60.00 54.00 54.00
Public works
Streets & highways 60.50 56.50 52.75 52.75 53.50 54.00 54.00 56.00 54.00 55.00
Sanitation 22.00 22.00 22.50 22.50 23.50 23.50 24.50 25.50 24.00 21.00
Health & welfare
Health Services 214.05 218.80 245.90 248.00 265.25 303.85 313.45 309.95 291.95 330.78
Recreation & culture
Fair & expo center 11.00 10.00 10.00 11.00 11.00 12.00 12.00 12.00 10.92 10.00
Other
Conservation 2.00 3.00 3.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00
Economic development 1.10 1.10 1.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 869.95 865.15 886.60 901.00 941.45 993.55 1020.56 1031.96 990.88 1029.69
Source: Deschutes County Finance Department
Above amounts are for Primary Government
Deschutes County, Oregon
Full-Time Equivalent County Government Employees by Function/Program - Last Ten Fiscal Years
205
2012 2013 2014 2015 2016
Function/Program
General government
Building permits issued for new homes 127 218 327 355 440
Total building permits issued 643 811 988 1142 1,309
Police
Physical arrests 1,334 1,421 1,451 1,545 1,568
Traffic violations
Citations issued 2,517 2,261 2,462 2,189 2,104
Warnings 4,317 1,906 1,570 1,883 1,547
Calls for service 33,409 33,331 34,187 35,664 34,535
Traffic stops 10,507 14,125 14,840 14,698 10,533
Solid waste
Solid waste collected (tons)177,113 185,692 185,788 193,779 203,896
2,243 2,338 2,320 2,385 2,451
Recyclables collected (tons)62,083 72,941 72,178 74,097 72,940
Road
Street resurfacing (miles)16.1 2.5 8.20 7.60 14.57
911 emergency services
Emergency calls 59,697 58,673 59,886 60,460 62,181
Police officer initiated calls 249,032 246,458 249,217 250,369 252,333
Fire department initiated calls 21,048 21,541 22,398 23,655 25,308
Source: Deschutes County Community Development Department, Deschutes County Sheriff's Office, Deschutes County
Solid Waste Department, Deschutes County Road Department, and 9-1-1 County Service District
Fiscal Year
Deschutes County, Oregon
Average annual per capita waste
generation (pounds)
Operating Indicators by Function/Program - Last Ten Fiscal Years
206
2017 2018 2019 2020 2021
Function/Program
General government
Building permits issued for new homes 555 549 574 586 744
Total building permits issued 1,427 1,594 1,564 1,589 1,885
Police
Physical arrests 1,797 1,791 1,810 1,463 964
Traffic violations
Citations issued 2,159 2,412 2,382 1,905 1,832
Warnings 1,159 908 949 731 571
Calls for service 35,285 34,893 35,014 38,823 36,601
Traffic stops 12,608 12,539 13,532 12,225 10,915
Solid waste
Solid waste collected (tons)226,325 240,844 238,955 263,464 267,940
2,591 2,727 2,959 2,788 2,777
Recyclables collected (tons)80,234 79,757 60,958 83,472 84,347
Road
Street resurfacing (miles)8.07 5.28 8.19 10.63 95.76
911 emergency services
Emergency calls 64,158 64,047 68,434 71,987 75,179
Police officer initiated calls 256,923 250,834 261,196 247,085 242,077
Fire department initiated calls 27,426 26,894 27,856 27,670 31,089
Source: Deschutes County Community Development Department, Deschutes County Sheriff's Office, Deschutes County
Solid Waste Department, Deschutes County Road Department, and 9-1-1 County Service District
Deschutes County, Oregon
Fiscal Year
Operating Indicators by Function/Program - Last Ten Fiscal Years
Average annual per capita waste
generation (pounds)
207
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Function/Program
Public Safety
Stations 4 4 4 4 4 4 4 4 4 4
Adult correctional facilities 2 2 2 2 2 2 2 2 2 2
Special services complex 1 1 1 1 1 1 1 1 1 1
Road
Streets (miles)927 927 927 927 927 927 931 917 929 929
Streetlights 4 4 4 4 4 32 32 32 35 74
Flashing lights 5 5 5 5 4 5 5 5 2 1
Signals 3 3 3 3 3 3 3 3 3 3
Sources: Deschutes County Road Department and the Deschutes County Sheriff's Office
Fiscal Year
Deschutes County, Oregon
Capital Assets Statistics by Function/Program - Last Ten Fiscal Years
208
Audit Comments and Disclosures Required
by State Regulations
As of and for the Year Ended June 30, 2021
Deschutes County, Oregon
'HVFKXWHV&RXQW\2UHJRQ
$XGLW&RPPHQWVDQG'LVFORVXUHV5HTXLUHGE\6WDWH5HJXODWLRQV
2UHJRQ$GPLQLVWUDWLYH5XOHVWKURXJKRIWKH0LQLPXP6WDQGDUGVIRU$XGLWVRI2UHJRQ
0XQLFLSDO&RUSRUDWLRQVSUHVFULEHGE\WKH6HFUHWDU\RI6WDWHLQFRRSHUDWLRQZLWKWKH2UHJRQ6WDWH%RDUGRI$FFRXQWDQF\
HQXPHUDWHWKHILQDQFLDOVWDWHPHQWVVFKHGXOHVFRPPHQWVDQGGLVFORVXUHVUHTXLUHGLQDXGLWUHSRUWV7KHUHTXLUHG
VWDWHPHQWVDQGVFKHGXOHVDUHVHWIRUWKLQWKHSUHFHGLQJVHFWLRQVRIWKLVUHSRUW5HTXLUHGFRPPHQWVDQGGLVFORVXUHVUHODWHG
WRWKHDXGLWRIVXFKVWDWHPHQWVDQGVFKHGXOHVDUHVHWIRUWKLQWKHIROORZLQJSDJHV
209
What inspires you, inspires us. | eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
Independent Auditor’s Report Required by Oregon State Regulations
To the Deschutes County Commissioners
Deschutes County, Oregon
Bend, Oregon
We have audited the basic financial statements of Deschutes County, Oregon (the County) as of and for the year ended
June 30, 2021, and have issued our report thereon dated December 31, 2021. We conducted our audit in accordance
with auditing standards generally accepted in the United States of America and the standards applicable to the financial
audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the
standards applicable to the financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States and the provisions of the Minimum Standards for Audits of Oregon Municipal Corporations,
prescribed by the Secretary of State. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the basic financial statements are free from material misstatement.
Compliance
As part of obtaining reasonable assurance about whether the County’s financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants,
including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162‐010‐0000 through
162‐010‐0330 of the Minimum Standards for Audits of Oregon Municipal Corporations, noncompliance with which could
have a direct and material effect on the determination of financial statement amounts. However, providing an opinion
on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an
opinion.
We performed procedures to the extent we considered necessary to address the required comments and disclosures
which included, but were not limited to the following:
Instance of Non‐
OAR Section Compliance Identified
162‐010‐0000 Preface Not Applicable
162‐010‐0010 Definitions Not Applicable
162‐010‐0020 General Requirements None Noted
162‐010‐0030 Contracts None Noted
162‐010‐0050 Financial Statements None Noted
162‐010‐0115 Required Supplementary Information (RSI)None Noted
162‐010‐0120 Supplementary Financial Information None Noted
162‐010‐0130 Schedule of Revenues, Expenditures / Expenses, and Changes in Fund None Noted
Balances / Net Position, Budget and Actual (Each Fund)
162‐010‐0140 Schedule of Accountability for Independtly Elected Officials Not Applicable
162‐010‐0150 Schedule of Property Tax Transactions or Acreage Assessments None Noted
162‐010‐0190 Other Financial or Statistical Information None Noted
162‐010‐0200 Independent Auditor's Review of Fiscal Affairs None Noted
162‐010‐0230 Accounting Records and Internal Control None Noted
210
Instance of Non‐
OAR Section Compliance Identified
162‐010‐0240 Public Fund Deposits None Noted
162‐010‐0250 Indebtedness None Noted
162‐010‐0260 Budget None Noted
162‐010‐0270 Insurance and Fidelity Bonds None Noted
162‐010‐0280 Programs Funded from Outside Sources None Noted
162‐010‐0295 Highway Funds None Noted
162‐010‐0300 Investments None Noted
162‐010‐0310 Public Contracts and Purchasing None Noted
162‐010‐0315 State School Fund Not Applicable
162‐010‐0316 Public charter Schools Not Applicable
162‐010‐0320 Other Comments and Disclosures Not Applicable
162‐010‐0330 Extensions of Time to Deliver Audit Reports Not Applicable
In connection with our testing nothing came to our attention that caused us to believe the County was not in substantial
compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon
Revised Statutes as specified in Oregon Administrative Rules 162‐010‐0000 through 162‐010‐0330 of the Minimum
Standards for Audits of Oregon Municipal Corporations.
OAR 162‐010‐0230 Internal Control
In planning and performing our audit, we consider the County’s internal control over financial reporting as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the County’s control over financial reporting. Accordingly, we
do not express an opinion on the effectiveness of the County’s internal control over financial reporting.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was
not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.
Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the County’s financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination
of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention
by those charged with governance.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Minimum Standards for Audits of
211
Oregon Municipal Corporations, prescribed by the Secretary of State, in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
For Eide Bailly LLP
Boise, Idaho
December 31, 2021
212