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Tillamook County Comprehensive Annual Financial Report 2018-2019

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Tillamook County Comprehensive Annual Financial Report 2018-2019 Tillamook County, Oregon Comprehensive Annual Financial Report For the Year Ended June 30, 2019 TILLAMOOK COUNTY, OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2019 Prepared by the Office of County Treasurer Shawn Blanchard, Treasurer TILLAMOOK COUNTY MEMBERS OF THE GOVERNING BODY For the Year Ended June 30, 2019 Term Expiration Commissioners December 31, William Baertlein 2020 4980 Sollie Smith Road Tillamook, OR 97141 Tim Josi 2018 6750 Baseline Road Tillamook, OR 97141 David Yamamoto 2020 PO Box 658 Pacific City, OR 97135 Mary Faith Bell 2022 PO Box 973 Tillamook, OR 97141 TILLAMOOK COUNTY TABLE OF CONTENTS For the Year Ended June 30, 2019 Page INTRODUCTORY SECTION Transmittal letter ............................................................................................................................. i – v Certificate of Achievement for Excellence in Financial Reporting ................................................ vi Organizational Chart ....................................................................................................................... vii Elected Officials .............................................................................................................................. viii FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT ...................................................................................... A - C MANAGEMENT’S DISCUSSION AND ANALYSIS ................................................................. a - i BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement of Net Position ........................................................................................................ 1 Statement of Activities ............................................................................................................ 2 Fund Financial Statements: Governmental Funds Balance Sheet .......................................................................................................................... 3, 4 Statement of Revenues, Expenditures and Changes in Fund Balances ................................... 5, 6 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................. 7 Statements of Revenues, Expenditures, and Changes in Fund Balance (Budgetary Basis) – Budget and Actual: General .............................................................................................................................. 8, 9 Road ................................................................................................................................... 10 County School ................................................................................................................... 11 Health Services .................................................................................................................. 12 Library ............................................................................................................................... 13 Community Corrections .................................................................................................... 14 Mitigation Grants ............................................................................................................... 15 Transient Lodging Tax ...................................................................................................... 16 Proprietary Funds Statement of Net Position ........................................................................................................... 17 Statement of Revenues, Expenses and Changes in Net Position ................................................ 18 Statement of Cash Flows ............................................................................................................ 19 Fiduciary Funds Statement of Net Position ........................................................................................................... 20 Statement of Changes in Net Position ........................................................................................ 21 Notes to Basic Financial Statements ............................................................................................... 22 – 56 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Net Pension Liability and Changes in Net Pension Liability ................................. 57 Schedule of Employer Contributions ......................................................................................... 58 Schedule of Investment Rate of Return ...................................................................................... 59 Schedule of Changes in the County’s Total Other Postemployment Benefit Liability and Related Ratios .................................................................................................................... 60 TABLE OF CONTENTS (Continued) FINANCIAL SECTION (Continued) Page COMBINING FINANCIAL STATEMENTS AND INDIVIDUAL FUND AND OTHER SCHEDULES Major Governmental Funds General Funds Combining Balance Sheet ................................................................................................... 61 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........... 62 Schedules of Revenues, Expenditures and Changes in Fund Balance (Budgetary Basis) – Budget and Actual: Revenue Stabilization ................................................................................................... 63 Post-Employment Liability Reserve ............................................................................. 64 Capital Projects Fund Road Improvement Construction Schedule of Revenues, Expenditures and Changes in Fund Balance (Budgetary Basis) – Budget and Actual ................................................. 65 Nonmajor Governmental Funds Combining Balance Sheet ......................................................................................................... 66, 67 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................. 68, 69 Combining Balance Sheets Special Revenue Funds General Government ...................................................................................................... 70, 71 Public Safety ................................................................................................................... 72 Culture and Recreation ................................................................................................... 73 Capital Project Funds ........................................................................................................... 74, 75 Combining Statements of Revenues, Expenditures and Changes in Fund Balances – Special Revenue Funds General Government ...................................................................................................... 76, 77 Public Safety ................................................................................................................... 78 Culture and Recreation ................................................................................................... 79 Health and Welfare ......................................................................................................... 80 Capital Project Funds ........................................................................................................... 81, 82 Schedules of Revenues, Expenditures and Changes in Fund Balance (Budgetary Basis) – Budget and Actual: Special Revenue Funds General Government Community Development .............................................................................................. 83 Video Lottery .................................................................................................................. 84 Forest Timber Trust ........................................................................................................ 85 Juvenile Trust ................................................................................................................. 86 Law Library .................................................................................................................... 87 Building, Planning and Sanitation (BPS) Surcharge ...................................................... 88 Public Land Corners Preservation (PLCP) ..................................................................... 89 Clerks Records ................................................................................................................ 90 Federal Title III ............................................................................................................... 91 Veteran’s Services .......................................................................................................... 92 Technology ..................................................................................................................... 93 Public Safety Court Security ................................................................................................................. 94 Law Enforcement ........................................................................................................... 95 TABLE OF CONTENTS (Continued) FINANCIAL SECTION (Continued) Page COMBINING FINANCIAL STATEMENTS AND INDIVIDUAL FUND AND OTHER SCHEDULES (Continued) Nonmajor Governmental Funds (continued) Schedules of Revenues, Expenditures and Changes in Fund Balance (Budgetary Basis) – Budget and Actual (continued) Special Revenue Funds
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