CASCADE COUNTY, MONTANA

Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2017

Prepared by:

Clerk and Recorder’s Office/Accounting Department

001 Cascade County Table of Contents

Page INTRODUCTORY SECTION Letter of Transmittal ……………………………………………………………...... 5 Organizational Chart ……………………………………………………………...... 8 List of Elected Officials …………………………………………………………………...... 9

FINANCIAL SECTION Independent Auditors’ Report ……………………………………………………………… 10 Management’s Discussion and Analysis …………………………………………………… 14

Audited Financial Statements Government-Wide Financial Statements: Statement of Net Position ………………………………………………………………… 23 Statement of Activities ………………………………………………………………….... 24 Governmental Fund – Financial Statements: Balance Sheet – Governmental Funds ……………………………………………………. 26 Reconciliation of Governmental Fund Balances to the Statement of Net Position ……………………………………………………………..... 28 Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental Funds …………………………………………………... 29 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities ………………………………………………………………..... 31 Proprietary Fund Financial Statements: Statement of Net Position – Proprietary Funds …………………………………...... 32 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds …………………………………….. 34 Statement of Cash Flows – Proprietary Funds …………………………………...... 36 Fiduciary Fund Financial Statements: Statement of Net Position – Fiduciary Funds …………………………………………….. 40 Statement of Changes in Net Position – Fiduciary Funds ……………………...... 41

Notes to the Financial Statements ………………………………………………...... 43

REQUIRED SUPPLEMENTARY INFORMATION Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System ………………...... 87 Other Post Employment Benefits Schedule of Finding Progress …………………………... 96 Budgetary Comparison Schedule – General Fund ………………………………...... 97 Budgetary Comparison Schedule – Road Fund …………………………………………….. 98 Budgetary Comparison Schedule – Public Safety Fund …………………………...... 99

OTHER SUPPLEMENTARY INFORMATION Combining Balance Sheet – Nonmajor Governmental Funds ……………………...... 100 Combining Statement of Revenue, Expenditures, and Changes in Fund Balance – Nonmajor Governmental Funds ……………………...... 101

Combining Balance Sheet – Nonmajor Special Revenue Funds …………………………… 104

002 Cascade County Table of Contents

Combining Statement of Revenue, Expenditures, and Changes in Fund Balance – Nonmajor Special Revenue Funds …………………………... 120 Statement of Revenue, Expenditures, and Changes in Fund Balance – Budget and Actual – Nonmajor Special Revenue Funds ………………… 135

Combining Balance Sheet – Nonmajor Debt Service Funds …. ……………………………. 177 Combining Statement of Revenue, Expenditures, and Changes in Fund Balance – Nonmajor Debt Service Funds …..…………………………... 179 Statement of Revenue, Expenditures, and Changes in Fund Balance – Budget and Actual – Nonmajor Debt Service Funds ……..……………… 181

Combining Balance Sheet – Nonmajor Capital Project Funds ...………………………...... 187 Combining Statement of Revenue, Expenditures, and Changes in Fund Balance – Nonmajor Capital Project Funds ...…………………………... 189 Statement of Revenue, Expenditures, and Changes in Fund Balance – Budget and Actual – Nonmajor Capital Project Funds ...………………… 191

Combining Statement of Net Position – Internal Service Funds ………………………...... 197 Combining Statement of Revenue, Expenses, and Changes in Net Position – Internal Service Funds …………………………………...... 198 Combining Statement of Cash Flows – Internal Service Funds ………………………...... 200

Combining Statement of Net Position – Private Purpose Trust Funds ………………...... 205 Combining Statement of Changes in Net Position – Private Purpose Trust Funds ……………………………………………………………… 209

Combining Balance Sheet – Agency Funds …………………………………………………. 211 Combining Statement of Changes in Assets and Liabilities – Agency Funds …………...... 232

Combining Statement of Net Position – Nonmajor Proprietary Funds ……………………… 259 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Nonmajor Proprietary Funds ……………………………. 260 Combining Statement of Cash Flow – Nonmajor Proprietary Funds ……………………….. 261

STATISITCAL SECTION …………………………………………………………………… 262 Financial Trends: Net Assets by Component …………………………………………………………………. 263 Changes in Net Position…………………………………………………………………..... 264 Fund Balance of Governmental Funds …………………………………………………….. 266 Changes in Fund Balances of Governmental Funds ………………………………………. 267

Revenue Capacity: Assessed Value and Estimated Market Value of Taxable Property ……………………….. 268 Property Tax Rates Direct and Overlapping Governments ………………………………... 269 Principal Property Taxpayers ……………………………………………………………… 270 Property Tax Levies and Collections ……………………………………………………… 271

003 Cascade County Table of Contents Debt Capacity: Ratios of Outstanding Debt by Type ………………………………………………………. 272 Ratios of General Bonded Debt Outstanding ……………………………………………… 273 Legal Debt Margin Information …………………………………………………………... 274

Demographic and Economic Information: Demographic Statistics …………………………………………………………………… 275 Principal Employers………………………………………………………………………. 276

Operation Information: Full-time Equivalent County Employees by Function …………………………………… 277 Capital Asset Statistics by Function ……………………………………………………… 278

SINGLE AUDIT SECTION Schedule of Expenditures of Federal Awards ……………………………………………… 279

Notes to Schedule of Expenditures of Federal Awards …………………………………….. 283

Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ……………. 284

Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance ………………….. 286

Schedule of Finding and Questions Costs ………………………………………………….. 288

Corrective Action Plan ……………………………………………………………………... 293

Summary Schedule of Prior Year Federal Audit Findings …………………………………. 294

004 Board of Cormty Commissioneis 325 2nd Avenue Norflt Great Fatls, MT 59401 TeI.406.454.6810 Fax406.454.6945 Cesceos Counqry commissi on@cascadecormtymt. gov www.cascadecountymt. gov

March 1.2018

To the Board of County Commissioners and Citizens of Cascade County, Montana:

State law requires that all general-purpose local governments publish within six months ofthe close of each fiscal year a complete set of financial statements presented in conformity with Generally Accepted Accounting Principles (GAAP) and within one year the financial statements audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. We hereby issue the Comprehensive Annual Financial Report for Cascade County lor the fiscal year ending June 30, 201 7.

This report consists of management's representations concerning the finances of Cascade County. Management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of Cascade County has established a comprehensive intemal control framework that is designed both to protect the government's assets from loss, theft, or misuse and to compile sufficient reliable information forthe preparation ofCascade County's financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, Cascade County's comprehensive framework of intemal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial repon is complete and reliable in all material respects.

WIPFLi, LLP, a firm of licensed, certified public accountants have audited Cascade County's financial statements. The goal ol the independent audit was to provide reasonable assurance that the financial statements of cascade County for the fiscal year ended June 30, 2017, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that Cascade County's financial statements for the fiscal year ending June 30, 2017, are fairly reported in conformity with GAAP. The independent auditor's report is presented as the first component ofthe financial section of this report.

The independent audit of the financial statements of Cascade County was part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's intemal controls and compliance with legal requirements, with special emphasis on intemal controls and legal requirements involving the administration offederal awards. These reports are available in Part IV of this report.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. Cascade County MD&A can be found immediately following the independent auditor's report.

005 Profile of the Government Cascade County was incorporated September 12, 1887 . The county seat is the City of Great Falls. The County covers an area of 2,659 square miles in north-central Montana. The estimated population was 81,755, as ofJuly l, 2017. The County is governed by a board of three County Commissioners elected by the voters ofthe County.

Cascade County has all the normal powers afforded to Montana counties under the Montana Code Annotated. Namely, it is a body politic and corporate. Its powers include the power to sue and to be sued, to purchase and hold lands within the county limits, to purchase and hold personal property as may be necessary, to serve as the taxing authority, the contracting body, and the chief administrators of public services for the County. The Board of County Commissioners is responsible for the management ofthe County, its property, and its finances. The Board ofCounty Commissioners supervises the conduct ofall County offices and ensures that all duties are faithfully performed. Other officials elected by the voters of the County under the supervision of the County Commission are the County Attomey, County Treasurer/Superintendent of Schools, County Clerk and Recorder/Auditor/Assessor/Surveyor, Sheriff/Coroner, two Justices of the Peace, Clerk of District Court, and the County Public Administrator.

Cascade County provides a full range of services, including public safety; public works; public healthl social and economic services; culture and recreation; housing and community development; and conservation of natural resources. Solid Waste sanitation services are provided through an enterprise fund. The Montana ExpoPark and Community Health Clinic are also enterprise funds.

The annual budget serves as the foundation for Cascade County's financial planning and control. All agencies ofCascade County are required to submit requests for appropriation to the govemment's Budget Officer on or before June l0th. The govemment's Budget Officerusesthese requests as the starting point for developing a proposed budget. The govemment's Budget Officer then presents this proposed budget to the Commission for review and amendment. The Commission is required to hold public hearings on the proposed budget and to adopt a final budget by the later of September I or 30 days from the receipt of the certified taxable values.

The appropriated budget is prepared by fund, function (e.g., public safety), and department (e.g., sheriff). Department heads may make transfers of appropriations within a fund, with prior approval by the budget officer-grants coordinator, as designated by the Board of County Commissioners. An increase of appropriations in a fund, however, requires approval ofthe Board of County Commissioners at a public meeting.

Factors Affecting Economic Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective ofthe specific environment within which Cascade County operates.

Local Economy Cascade County's economy is driven primarily by the public sector, with the primary employer being Malmstrom Air Force Base, employing nearly 4,800 military and civilian employees, with an additional 1,089 positions at the Malmstrom Air National Guard base. The second largest employment sector in Cascade County is health care and health care-related services, which account for approximately 5,000 jobs in the County. The County's economy has been vulnerable in recent years to changes occurring at the air force base.

006 According to the University of Montana Bureau of Business and Economic Research, slow growth in Cascade County reflects conditions in the trade and services industries. Great Falls serves as a trade and service center for North Central Montana, a region most dependent upon agriculture. The region is also dependent on tourism, especially travelers from Canada, primarily the province of Alberta which accounts for the largest number of out of state visitors to Montana. Cascade County's economy continued its slow groMh in FY 2017. As property taxes are the primary revenue source for County operations, the County forecasts slow growth in taxable values into the next fiscal year and beyond, with reappraisal nor coming into effect until Fiscal Year20l8. There is industrial and business growth inthe area due to the proximity of Cascade County to both the Bakken oil fields in Eastem Montana as well as the Oilsands and related industries in Alberta. Some of the industrial growth, however, is in Tax Increment Financing (TIF) districts, therefore the added taxable values of the growth will not be realized in County revenues for several years. According to the Great Falls Development Authority, total wages in Cascade County grew ll.4%o over the three years ending second quarter 2017, adding $153 million in annual wage eamings. Manufacturing employment has averaged 6.lYo annual growth over the past I 6 quarters.

Long-term fi nancial planning The County is working to develop an overall Long-Term Financial plan that will forecast revenues, expenditures as well as incorporate Capital needs over the next 5-10 years. This plan will be outlined in upcoming fiscal years.

The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the finance and administration depa(ments, as well as the respective Department Heads and their accounting staff. We would like to express our appreciation to all members of the departments who assisted and the County Commission for maintaining the highest standards of professionalism in the management ofCascade County's finances.

Respectfully submitted,

UJr*..,-

E WEBER RINA FONTANA.MOORE hairman. Clerk-Recorder Cascade County Commission

007 ELECTED OFFICIALS C P A LERK UBLIC Steven Fagenstrom, Judge C Josh SSESSOR S S Mary Jolley,Judge C Rina FT Moore FT Rina OUNTY ATTORNEY HERIFF UPT Faye McWilliams J LERK Robert Edwards Robert USTICE T S

R Jerry Boland Jamie Bailey AND URVEYOR A REASURER . acki, OF DMINISTRATOR

OF /C /A S R C (appointed) C CHOOLS ORONER ECORDER UDITOR OURT OURT /

(C CRIMINAL ATTORNEYS IVIL LAND DATA ADULT DETENTION ANIMAL CONTROL , C Cascade County Organizational Cascade CountyOrganizational C CITIZENS OFCASCADECOUNTY CITIZENS M C RIMINAL REAL ESTATE IVIL ACCOUNTING SOLID WASTE SOLID R OTOR HILD ELECTIONS TAX DEED ESTITUTION R A ECORDS S TTORNEYS B V , J Structure June30,2017 UPPORT OARD URY EHICLES RECORDS &J

Jane Weber, Commissioner Weber, Jane

Chairman , Larson ames J UVENILE , Commissioner , Briggs oe J

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DEPARTMENTS A

PPOINTED CASCADE COUNTY ELECTED OFFICIALS June 30, 2017

Office Name of County Official/Officer Date Term Expires

Commissioner (Chairperson) James Larson 12/31/2020

Commissioner Jane Weber 12/31/2018

Commissioner Joe Briggs 12/31/2022

Attorney Josh Racki, Appointed 12/31/2018

Clerk and Recorder/Auditor/Surveyor Rina FT Moore 12/31/2018

Clerk of District Court Faye McWilliams 12/31/2022

Justice of the Peace Steven Fagenstrom 12/31/2018

Justice of the Peace Mary Jolley 12/31/2018

Public Administrator Jerry Boland 12/31/2018

Sheriff/Coroner Bob Edwards 12/31/2018

Treasurer/School Superintendent Jamie Bailey 12/31/2018

009 INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

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 Cascade County (the "County"), as of and for the year ended June 30, 2017, 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 County'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 County'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 Cascade County, as of June 30, 2017, 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.

010 Cascade County Independent Auditors' Report

Emphasis of Matter As discussed in Note 12 to the financial statements, the County corrected an error in previous years caused by not recording certain program revenue and related receivable in the amount of $388,798. The effect is a prior period adjustment to increase net position and fund balance in the governmental activities and Public Safety fund as of July 1, 2016 by $388,798. Our opinion is not modified with respect to this matter.

Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that a management's discussion and analysis, Schedule of Proportionate Share of the Net Pension Liability, Schedule of Contributions to the Montana Retirement System, Other Post Employment Benefits Schedule of Funding Progress, and the budgetary comparison schedules on pages 14 through 21, 85, 93, and 94 through 96, 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. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The accompanying combining statements, nonmajor fund budget and actual statements, and the schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The 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 information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory 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.

011 Cascade County Independent Auditors' Report

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 1, 2018 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 and 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.

Great Falls, Montana March 1, 2018

012 Management’s Discussion and Analysis

013 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

As management of Cascade County, a political subdivision of the State of Montana, we offer readers of the Cascade County’s financial statements this narrative overview and analysis of the financial activities of Cascade County for the fiscal year ended June 30, 2017. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal and the County’s basic financial statements, which follow this section.

Financial Highlights • The total assets of Cascade County exceeded its liabilities at the close of the most recent fiscal year by $47,502,449 (net position). • As of the close of the current fiscal year, Cascade County’s governmental activities reported ending net position of $43,714,631. • At the end of the current fiscal year, fund balance for the general fund was $3,043,138.

Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Cascade County’s basic financial statements. Cascade County’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements The government-wide financial statements are designed to provide readers with a broad overview of Cascade County’s finances, in a manner similar to a private-sector business.

The statement of net positions presents information on all of Cascade County’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of Cascade County is improving or deteriorating.

The statement of activities presents information showing how the County’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (i.e., uncollected taxes and earned but unused compensated absences).

Both of the government-wide financial statements distinguish functions of Cascade County that are principally supported by taxes and intergovernmental 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 Cascade County include general government, public safety, public works, public health, social and economic services, culture and recreation, housing and community development, conservation of natural resources, and interest on long-term debt. The business-type activities of Cascade County include a Solid Waste Disposal Fund, a Bulk Water Fund, Montana Expo Park (fairgrounds), and a Health Clinic Fund.

The government-wide financial statements can be found on pages 23-24 of this report.

Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Cascade County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of Cascade County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds Governmental funds are used to account for essentially the same functions reported as governmental activities in 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. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

Information on the County’s Governmental Funds is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Road, (special revenue) and the Public Safety Fund (special revenue), and the Fox Farm RID (capital projects fund) which are considered major funds.

014 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non- major governmental funds is provided in the form of combining schedules elsewhere in this report.

Cascade County adopts an annual appropriated budget for its governmental funds. A budgetary comparison statement has been provided for all governmental funds to demonstrate compliance with this budget.

The basic governmental fund financial statements can be found on pages 26-31 of this report.

Proprietary funds Cascade County maintains two different types of proprietary funds, enterprise and internal service. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Cascade County uses enterprise funds to account for its Water Operating, Solid Waste Disposal Services, Montana Expo Park and the operation of the Health Clinic. Internal service funds are an accounting device used to accumulate and allocate costs internally throughout Cascade County’s various functions. Cascade County uses internal service funds to account for its cost of its Fleet and the County printer.

Proprietary funds provide the same type of information as the government-wide financial statements, except for internal balances, only in more detail. The proprietary fund statements reconcile internal balance to business-like activities. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.

The basic proprietary fund financial statements can be found on pages 32-36 of this report.

Fiduciary funds Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support Cascade County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The basic fiduciary fund financial statements can be found on pages 40-41 of this report.

Notes to the financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on page 43 of this report.

Required Supplemental Information The budgetary comparison schedule for the general fund and the County’s two major governmental funds, Road and Public Safety, the schedule of funding progress for postretirement healthcare benefits, and new in 2015 the schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System are presented on pages 89-94

Other information combining and individual fund statements and schedules referred to earlier in connection with non-major governmental funds, internal service funds, and fiduciary funds can be found on pages 95-270 of this report.

Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of Cascade County, assets exceeded liabilities by $47,502,450 at the close of the most recent fiscal year.

The largest portion of Cascade County’s net position reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment, infrastructure, improvements other than buildings), less any related debt used to acquire those assets that is still outstanding. Cascade County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Cascade County’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

015 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

CASCADE COUNTY NET POSITION Governmental Activities Business-type Activities Total 2017 2016 2017 2016 2017 2016 Current and Other Assets 19,414,808 15,312,609 $ 1,784,219 $ 1,859,280 $ 21,199,027 $ 17,171,889 Internal Balances/Advances 1,513,558 2,883,510 $ (400,547) $ (2,563,463) $ 1,113,011 $ 320,047 Capital assets 53,001,484 48,938,581 6,617,157 7,049,973 59,618,641 55,988,554 Total Assets 73,929,850 67,134,700 8,000,829 6,345,790 81,930,679 73,480,490

Deferred outflows of Resources 9,128,974 3,961,261 464,032 159,501 9,593,006 4,120,762 Total deferred outflows of resources 9,128,974 3,961,261 464,032 159,501 9,593,006 4,120,762

Long Term Liabilities Outstanding 34,212,434 24,352,771 3,128,649 2,464,545 37,341,083 26,817,316 Other Liabilities 2,628,036 1,716,472 1,468,233 465,850 4,096,269 2,182,322 Total Liabilities: 36,840,470 26,069,243 4,596,882 2,930,395 41,437,352 28,999,638

Deferred Inflows of Resources Deferred inflows related to pension 2,503,721 4,699,618 80,161 253,941 2,583,882 4,953,559 Total Deferred Inflows of resources 2,503,721 4,699,618 253,941 253,941 2,583,882 4,953,559

Net Position

Invested in capital assets net of related de 50,401,897 47,942,184 6,067,267 7,049,973 56,469,164 54,992,157

Restricted: 2,473,426 4,162,631 0 0 2,473,426 4,162,631 Unrestricted (9,160,691) (11,777,715) (2,279,449) (3,729,018) (11,440,140) (15,506,733) Total Net Position $ 43,714,632 $40,327,100 $ 3,787,818 $ 3,320,955 $ 47,502,450 $ 43,648,055

016 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

CASCADE COUNTY'S CHANGES IN NET POSITION Governmental Business-Type Activities Activities Total 2017 2016 2017 2016 2017 2016 Revenues: Program Revenues: Charges for Services $ 11, 051,279 $ 11,118,165 $ 6,913,404 $ 7,462,552 $ 17,964,683 $ 18,580,717 Operating Grants and Contributions 6,629,388 6,557,127 619,320 - 7,248,708 6,557,127 Capital Grants and Contributions 46,123 - - - 46,123 - General Revenues: Property Taxes 24,642,173 22,238,481 24,642,173 22,238,481 Other 1,010,834 1,420,244 57,487 1,552 1,068,321 1,421,796 Total Revenues 43,379,797 41,334,017 7,590,211 7,464,104 50,970,008 48,798,121 Expenses: General Government 11,720,738 12,657,783 11,720,738 12,657,783 Public Safety 15,659,016 14,483,710 15,659,016 14,483,710 Public works 6,512,345 3,797,581 6,512,345 3,797,581 Public health 4,540,040 4,994,443 4,540,040 4,994,443 Social and economic services 883,233 17,569 883,233 17,569 Culture and recreation 536,738 509,569 536,738 509,569 Conservation of natural resources 14,055 13,267 14,055 13,267 Interest on long-term debt 15,358 16,600 15,358 16,600 Unallocated depreciation - 3,273 - 3,273 Montana Expo Park 3,427,399 3,711,435 3,427,399 3,711,435 Solid Waste 1,028,246 1,068,717 1,028,246 1,068,717 Water Operating 53,356 40,487 53,356 40,487 Community Health 3,620,593 2,925,879 3,620,593 2,925,879 Total Expenses 39,881,523 36,493,795 8,129,594 7,746,518 48,011,117 44,240,313 Change in Net Position Before Transfers 3,498,276 4,840,222 (539,383) (282,414) 2,958,893 4,557,808 Transfers (includes contribution of fixed assets) (499,542) (917,900) 1,006,243 1,190,161 506,701 272,261 Change in Net Position 2,998,734 3,922,322 466,860 907,747 3,465,594 4,830,069 Net Position beginning of year 40,327, 099 34,508,442 3,320,958 2,413,208 43,648,057 36,921,650 Prior Period Adjustment 388,79 8 1,896,336 - 388,798 1,896,336 Net Position beginning of year, restated 40,715,897 36,404,778 3,320,958 2,413,208 44,036,855 38,817,986 Net Position end of year $ 43,714,6 31 $ 40,327,100 $ 3,787,818 $ 3,320,955 $ 47,502,449 $ 43,648,055

Governmental activities: Governmental activities increased Cascade County’s net position by $3,498,276 before transfers.

017 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

Expense and Program Revenues – Governmental Activities $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Expenses $0 Revenues

Revenues by Source – Governmental Activities

Miscellaneous Investment 1.78% Income 0.17% Charges for Services 24.37%

Taxes 56.96% Intergovernmenta l 15.43%

Fines and Licenses and Forefitures Permits 0.83% 0.46% .

Cascade County experienced an increase in Net Position of $3,465,594. • The Montana Expo Park had a loss before transfers of $853,545. • The Community Health Clinic had an increase before transfers of $213,998.

018 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

Expense and Program Revenues – Business-type Activities 4,000,000

3,500,000

3,000,000

2,500,000

2,000,000 Expenses Revenues 1,500,000

1,000,000

500,000

0 Water Operating Solid Waste Montana Community ExpoPark Health Clinic

Revenues by Source – Business-type Activities

Miscellaneous 19.27%

Operating Transfers Charges for Services 11.97% 50.02%

Intergovernmental Revenue 18.75%

019 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

Financial Analysis of the County’s Funds As noted earlier, Cascade County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The County has implemented Government Accounting Standards Board Statement 54, “Fund Balance Reporting and Governmental Fund Type Definitions”. As of the end of the current fiscal year, Cascade County’s governmental funds reported combined ending fund balances of $18,411,833. The County’s fund balances’ were classified as follows: • Restricted - $1,807,834 (10.0%) consists of required reserves mandated by granting agencies, State or Federal law. • Committed - $4,025,026 (22.0%) consists of reserves that the Board of County Commissioners have mandated for governmental funds to have. • Assigned – $10,493,307 (57.0%) consists of funds that can be used for specific purposes. • Nonspendable - $422,226 (2.0%) consists of resources that cannot be spent because of their form. • Unassigned – $1,658,224 (9.0%) consists of reserves that were considered as a surplus. The general fund is the chief operating fund of Cascade County. At the end of the current fiscal year, fund balance of the general fund was $3,043,138. This consisted of $1,384,161 committed reserves, $1,658,224 unassigned reserves, and $753 nonspendable reserves. As a measure of the general fund’s liquidity, it may be useful to compare total fund balance to total fund expenditures. Fund balance represents approximately 40 percent of the total general fund expenditures and other financing uses for FY 2017.

Proprietary funds Cascade County’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

Unrestricted net position of Non Major Proprietary Funds at the end of the year amounted to $765,176. These funds include the Bulk Water and the Solid Waste Disposal.

Unrestricted net position of the Montana Expo Park at the end of the year amounted to ($1,317,385) and unrestricted net position of the Community Health Clinic at the end of year amounted to (1,727,240).

Capital Asset and Debt Administration

Capital Assets Cascade County’s investment in capital assets for governmental and business type activities as of June 30, 2017, amounts to $59,618,641 (net of accumulated depreciation). This investment in capital assets includes land, land easements, construction in progress, buildings, improvements, machinery and equipment, roads, and bridges.

Additional information on Cascade County’s capital assets can be found in note 6 on pages 58-59 of this report.

CASCADE COUNTY CAPITAL ASSETS Governmental Activities Business-type Activities Total 2017 2016 2017 2016 2017 2016 Land 4,061,145 4,061,145 549,890 549,890 4,611,035 4,611,035 Land easements 3,271,354 3,198,284 3,271,354 3,198,284 Construction in progress 3,819,703 65,372 3,819,703 65,372 Buildings 31,397,172 31,061,634 10,938,817 10,930,818 42,335,989 41,992,452 Improvements other than buildings 242,270 248,257 4,544,157 4,456,070 4,786,427 4,704,327 Machinery and equipment 16,027,994 10,296,767 2,046,399 2,022,051 18,074,393 12,318,818 Infrastructure 35,263,170 33,615,583 35,263,170 33,615,583 Less accumulated depreciation (41,081,323) (35,523,959) (11,462,105) (10,908,856) (52,543,428) (46,432,815) Total Capital Assets 53,001,485 47,023,083 6,617,158 7,049,973 59,618,643 54,073,056

020 Cascade County, Montana Management’s Discussion and Analysis June 30, 2017

Long-term Debt At the end of the current fiscal year, the County had $2,599,588 in loans; $2,653,388 in compensated absences with $265,337 estimated to be due within one year and $933,998 in OPEB liability. CASCADE COUNTY OUTSTANDING DEBT Governmental Activities Business-type Activities Total 2017 2016 2017 2016 2017 2016 General Obligtion Bonds 0 0 0 Loans 2,544,580 934,770 - 0 2,544,580 934,770 Special Assessent Debt with 55,008 61,627 55,008 61,627 Government Committment Total Debt 2,599,588 996,397 0 0 2,599,588 996,397

At year-end the ExpoPark had an outstanding balance of $833,984 owed to the County Health Insurance Fund as two in-house loans for bleachers and energy efficiency modifications. .

State statutes limit the amount of County indebtedness to 2.5% of the total assessed value of taxable property. The current debt limitation for Cascade County is $229,682,724, which is significantly in excess of Cascade County’s outstanding debt.

Additional information on Cascade County’s long-term debt can be found in note 7 on pages 60-62 of this report.

Economic Factors and Next Year’s Budgets and Rates • The non-seasonally adjusted unemployment rate for Cascade County in June 2017 was 3.7%, which is .10% lower when compared to June 2016. The unemployment rate for the State of Montana in June 2017 was 3.9% • Economic growth remains slow for Cascade County, with a small economic upturn becoming noticeable. • Industrial growth is increasing, however much of it is occurring in the City and County Tax Increment Financing (TIF) districts, and thus is not included in newly taxable property.

Requests for Information This financial report is designed to provide a general overview of Cascade County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Board of County Commissioners, 325 2nd Ave. N., Great Falls, MT 59401, or 406-454-6810.

021 Basic Financial Statements

022 Cascade County Statement of Net Position June 30, 2017

Governmental Business-type Activities Activities Total Assets Cash and investments $ 16,017,581 $ 971,648 $ 16,989,229 Loans receivable 177,093 - 177,093 Accounts receivable 2,106,190 465,919 2,572,109 Taxes/assessments receivable 665,594 301,899 967,493 Prepaids 5,945 30,000 35,945 Inventory 442,405 14,753 457,158 Internal advances 833,984 (833,984) - Internal balances 406,356 (400,547) 5,809 Capital assets not being depreciated 11,152,201 549,890 11,702,091 Capital assets being depreciated, net 41,849,283 6,067,267 47,916,550 Capital assets, net 53,001,484 6,617,157 59,618,641 Total assets 73,656,632 7,166,845 80,823,477 Deferred outflows of resources Deferred outflow related to pensions 9,128,974 464,032 9,593,006 Total deferred outflows of resources 9,128,974 464,032 9,593,006 Liabilities Accounts payable 1,395,710 237,494 1,633,204 Accrued payroll 959,110 119,281 1,078,391 Refundable deposits - 277,474 277,474 Long-term liabilities: Due within one year 788,892 23,681 812,573 Due in more than one year 5,398,082 213,134 5,611,216 Net pension liability 28,025,460 2,891,834 30,917,294 Total liabilities 36,567,254 3,762,898 40,330,152 Deferred inflows of resources Deferred inflows related to pensions 2,503,721 80,161 2,583,882 Total deferred inflows of resources 2,503,721 80,161 2,583,882 Net position Net investment in capital assets 50,401,897 6,617,157 57,019,054 Restricted 2,473,426 - 2,473,426 Unrestricted (9,160,692) (2,829,339) (11,990,030) Total net position $ 43,714,631 $ 3,787,818 $ 47,502,449

023 Cascade County Statement of Activities June 30, 2017

Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary government: Governmental activities Public works $ 6,512,343 $ 950,588 $ 618,888 $ 4,213 General government 11,720,738 399,124 2,383,368 41,910 Public safety 15,659,016 9,272,931 677,339 - Public health 4,540,040 428,636 2,494,462 - Social and economic 883,233 - 441,032 - Culture and recreation 536,738 - 24 - Environmental management 14,055 - 14,275 - Interest on long-term debt 15,358 - - - Total governmental activities 39,881,521 11,051,279 6,629,388 46,123

Business-type activities 5100 Community Health Clinic 3,620,593 3,159,732 619,320 - 5210 Water Operating 53,356 46,812 - - 5410 Solid Waste Disposal 1,028,246 1,133,006 - - 5750 Montana ExpoPark 3,427,399 2,573,854 - - Total business-type activities 8,129,594 6,913,404 619,320 - Total primary government $ 48,011,117 $ 17,964,683 $ 7,248,708 $ 46,123

General revenues Taxes and assessments Investment income Miscellaneous revenues Gain on trade in of capital assets Gain (loss) on disposal of capital assets Transfers in/(out) Total general revenues & transfers Change in net position Net position – beginning of year Prior period adjustments Net position – beginning of year restated Net position - ending

024 Net (Expense) Revenue and Changes in Net Position Primary Government Governmental Business-type Activities Activities Total

$ (4,938,654) $ - $ (4,938,654) (8,896,336) - (8,896,336) (5,708,746) - (5,708,746) (1,616,942) - (1,616,942) (442,201) - (442,201) (536,714) - (536,714) 220 - 220 (15,358) - (15,358) (22,154,731) - (22,154,731)

- 158,459 158,459 - (6,544) (6,544) - 104,760 104,760 - (853,545) (853,545) - (596,870) (596,870) (22,154,733) (596,870) (22,751,603)

24,642,173 - 24,642,173 80,320 2,640 82,960 930,514 54,847 985,361 498,000 - 498,000 (8,109) - (8,109) (989,433) 1,006,243 16,810 25,153,465 1,063,730 26,217,195 2,998,734 466,860 3,465,594 40,327,099 3,320,958 43,648,057 388,798 - 388,798 40,715,897 3,320,958 43,648,055 $ 43,714,631 $ 3,787,818 $ 47,502,449

025 Cascade County Balance Sheet Governmental Funds June 30, 2017

2301 Public 4161 RID 1000 General 2110 Road Safety Construction Assets Cash and investments $ 242,785 $ 634,191 $ 4,705,617 $ 1,729,508 Accounts receivable 504,627 - 714,053 - Loans receivable - - - - Taxes and assessments receivable 207,694 53,689 163,169 - Inventory 24 283,153 - - Due from other funds 3,084,570 - - - Prepaid expenses 729 - - - Total assets $ 4,040,429 $ 971,033 $ 5,582,839 $ 1,729,508 Liabilities, deferred inflows, & fund balance Accounts payable $ 97,899 $ 63,787 $ 239,473 $ 495,546 Accrued payroll 229,808 101,552 345,103 - Due to other funds - - - - Advances from other funds 273,218 - - - Total liabilities 600,925 165,339 584,576 495,546 Deferred inflow Deferred tax revenue 396,366 65,959 178,146 - Total deferred inflow 396,366 65,959 178,146 - Fund balance Nonspendable 753 283,154 - - Restricted - - - - Committed 1,384,161 64,040 1,499,829 - Assigned - 392,541 3,320,288 1,233,962 Unassigned 1,658,224 - - - Total fund balance 3,043,138 739,735 4,820,117 1,233,962 Total liabilities, deferred inflows, & fund balance $ 4,040,429 $ 971,033 $ 5,582,839 $ 1,729,508

026 Total Total Non- Governmental Major Funds Funds

$ 8,307,585 $ 15,619,686 858,664 2,077,344 177,093 177,093 241,039 665,591 138,319 421,496 - 3,084,570 5,216 5,945 $ 9,727,916 $ 22,051,725

$ 393,884 $ 1,290,595 264,315 940,779 195,661 195,661 - 273,218 853,860 2,700,246

299,175 939,646 299,175 939,646

143,534 427,441 1,807,83 5 1,807,835 1,039,475 3,987,505 5,598,178 10,5 44,969 (14,141 1,644,083 8,574,88) 1 18,411,833

$ 9,727,916 $ 22,051,725

027 Cascade County Reconciliation of Balance Sheet To the Statement of Net Position June 30, 2017

Fund balances of governmental funds $18,411,833

Amounts reported for governmental activities in the statement of net position are different because:

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. 51,177,422 Long-term liabilities (intercap loans, compensated absences and other post-employment benefits payable) are not due and payable in the current period and therefore are not reported in the funds. (5,860,715) The net pension liability is not due and payable in the current period and therefore are not reported in the funds. (27,430,189) Deferred outflows and inflows of resources related to pension are applicable to future periods and therefore are not reported in the funds. 6,546,235 Assets and liabilities of internal service funds are included in governmental activities in the statement of net position. (69,601) Governmental funds report tax revenue that is measurable but not yet available at year end as deferred revenue but this earned tax revenue is reported as revenue in the Statement of Activities 939,646

Net position of governmental activities $ 43,714,631

028 Cascade County Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds June 30, 2017

2301 Public 4161 RID 1000 General 2110 Road Safety Construction Revenues Intergovernmental sources $ 2,261,208 $ 8,708 $ - $ - Charges for goods and services 662,963 - 6,993,831 - Licenses and permits 7,900 13,012 22,900 - Taxes 9,767,777 1,777,804 5,609,599 - Investment income 15,530 7,449 18,305 - Fines and forfeitures 324,881 - - - Other revenue 46,042 24,012 197,510 - Total revenues 13,086,301 1,830,985 12,842,145 - Expenditures Current: Public works - 2,364,366 - 38,679 General government 9,992,925 - - - Public safety - - 12,371,094 - Public health - - 9,925 - Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service: Interest 7,593 - - - Principal 138,941 - - - Capital Outlay 27,693 2,372,853 3,538 861,793 Total expenditures 10,167,152 4,737,219 12,384,557 900,472 Revenues over (under) expenditures 2,919,149 (2,906,234) 457,588 (900,472) Other finance sources (uses) Transfers in 552,836 2,942,312 496,552 2,134,434 Transfers out (3,043,132) (24,000) (489,688) - Sale of capital assets - - 14 - Proceeds from loan - - - - Total other financing sources (uses) (2,490,296) 2,918,312 6,878 2,134,434 Net change in fund balances 428,852 12,079 464,466 1,233,962 Fund balances – beginning of year 2,614,286 727,656 3,966,853 - Prior period adjustments - - 388,798 - Fund balances – beginning of year restated 2,614,286 727,656 4,355,651 1,233,962 Fund balances - ending $ 3,043,138 $ 739,735 $ 4,820,117 $ 1,233,962

029 Total Total Nonmajor Governmental Funds Funds

$ 4,374,943 $ 6,644,859 2,838,618 10,495,412 155,880 199,692 7,375,430 24,530,610 32,027 73,311 31,296 356,177 631,194 898,758 15,439,388 43,198,819

770,683 3,173,728 1,707,355 11,700,280 2,600,414 14,971,508 4,345,877 4,355,802 832,074 832,074 535,450 535,450 14,055 14,055

930 8,523 6,620 145,561 3,251,078 6,516,955 14,064,536 42,253,936 1,374,852 944,883

2,433,735 8,559,869 (6,366,293) (9,923,113) 4,643 4,657 2,000,000 2,000,000 (1,927,915) 641,413 (553,062) 1,586,297 9,127,943 16,825,536 - - 9,127,943 16,825,536 $ 8,574,881 $ 18,411,833

030 Cascade County Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to Statement of Activities June 30, 2017

Net change in fund balances - governmental fund $ 1,586,297 Amounts reported for governmental activities in the statement of net position are different because: Asset addition from prior year lease payment applied to purchase in current year 23,000 The reassignment of capital assets between governmental activities and proprietary funds does not affect the governmental funds. (46,124) Capital additions are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. In the current period, these amounts are: Capital Outlay 6,516,955 Depreciation Expense (2,773,817) Additions acquired from trade ins 498,000 4,241,138 In the statement of activities, the loss or gain on the sale or disposal of capital assets is recognized. The fund financial statements recognize only the proceeds from the sale of these assets: Gain (cash received) on disposal as reported in governmental funds (4,657) Loss on capital asset disposal under accrual basis of accounting (59,018)

Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. In the current year, these amounts consist of intercap loan repayment. 145,561 Governmental funds report taxes that are measurable but not yet available at year end as deferred tax revenue. However, in the Statement of Activities this is considered earned tax revenue. 111,560

Net revenue(loss) of internal service funds (77,772)

Compensated absences are expended as used in the governmental funds. However, they are expensed as earned on the statement of activates. In the current year, the amount earned was more than the amount used. (114,769)

In the statement of activities, the cost of other post-employment benefits (OPEB) is measured by the increase in net OPEB obligation during the year, while in the governmental funds, expenditures are recognized based on the amounts actually paid for the OPEB costs. This is the amount of the increase in the OPEB obligation in excess of the amount paid in the current year. (9,197)

Governmental funds do not record on-behalf payments related to pensions as revenue, or pension expenses related to increases in the net pension liability. This is because the County doesn't actually receive the revenue, or use current financial resources for the pension expense. However, in the statement of activities both on-behalf revenue and pension expense are recorded. (797,285) Proceeds from debt issues are a financing source in the governmental funds. They are not revenue in the statement of activities; issuing debt increases long-term liabilities in the statement of net position. (2,000,000)

Change in net position of governmental activities $ 2,998,734

031 Cascade County Statement of Net Position Proprietary Funds June 30, 2017

5100 5750 Non-Major Total Community Montana Proprietary Proprietary Health Clinic ExpoPark Funds Funds Assets Current assets Cash and investments $ 407,631 $ 48,923 $ 515,094 $ 971,648 Accounts receivable 438,412 26,603 904 465,919 Taxes and assessments receivable - - 301,899 301,899 Inventory - 14,753 - 14,753 Prepaid expenses - 30,000 - 30,000 Advances to other funds - - - - Total current assets 846,043 120,279 817,897 1,784,219 Noncurrent assets Capital assets, net 11,133 6,008,874 47,260 6,067,267 Capital Assets not being depreciated - 502,511 47,379 549,890 Total noncurrent assets 11,133 6,511,385 94,639 6,617,157 Total assets 857,176 6,631,664 912,536 8,401,376 Deferred outflow of resources Deferred outflow related to pensions 413,460 50,572 - 464,032 Total deferred outflows of resources 413,460 50,572 - 464,032 Liabilities Current liabilities Accounts payable 50,732 86,188 100,099 237,019 Accrued payroll 100,457 18,824 - 119,281 Due to other funds - 400,547 - 400,547 Advances from other funds - 833,984 - 833,984 Deposits 2,884 275,065 - 277,949 Total current liabilities 154,073 1,614,608 100,099 1,868,780 Noncurrent liabilities Compensated absences 184,575 52,240 - 236,815 Notes payable - - - - Net pension liability 2,576,672 315,162 - 2,891,834 Total noncurrent liabilities 2,761,247 367,402 - 3,128,649 Total liabilities 2,915,320 1,982,010 100,099 4,997,429 Deferred inflows of resources Deferred inflows related to pensions 71,425 8,736 - 80,161 Total deferred inflows of resources 71,425 8,736 - 80,161 Net position Net investment in capital assets 11,133 6,511,385 94,639 6,617,157 Unrestricted (1,727,240) (1,819,896) 717,797 (2,829,339) Total net position $ (1,716,107) $ 4,691,489 $ 812,436 $ 3,787,818

032 Cascade County Statement of Net Position Proprietary Funds June 30, 2017

Internal Service Funds

$ 397,897 28,848 - 20,909 - 1,107,202 1,554,856

1,824,063 - 1,824,063 3,378,919

95,519

95,519

105,123 18,332 2,482,552 - - 2,606,007

73,519 252,740 595,272 921,531 3,527,538

16,501 16,501

1,824,063 (1,893,664) $ (69,601)

033 Cascade County Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds June 30, 2017

5100 5750 Non-Major Total Community Montana Proprietary Proprietary Health Clinic ExpoPark Funds Funds Operating revenues Intergovernmental sources $ 1,615,922 $ - $ - $ 1,615,922 Charges for goods and services 2,064,719 2,196,510 49,912 4,311,141 On-behalf payments related to pensions 2,638 323 - 2,961 Miscellaneous revenues 150,620 377,021 1,129,906 1,657,547 Total operating revenues 3,833,899 2,573,854 1,179,818 7,587,571 Operating expenses Assessments - 20,248 - 20,248 Operating expenses 50,611 262,719 692,074 1,005,404 Payroll 2,816,120 646,644 - 3,462,764 Postage 18,238 2,305 4,784 25,327 Awards and indemnities - 96,136 - 96,136 Advertising - 76,336 - 76,336 Rent 10,217 37,204 13,892 61,313 Repairs and maintenance 23,336 100,777 21,965 146,078 Bank charges 10,815 27,055 - 37,870 Depreciation 5,301 572,567 7,457 585,325 Travel and training 106,134 18,396 - 124,530 Professional fees 293,373 1,089,342 26,514 1,409,229 Office supplies 212,915 10,809 5,624 229,348 Utilities and telephone 33,444 355,986 309,102 698,532 Dues and subscriptions 28,617 6,661 - 35,278 Insurance 11,472 99,680 190 111,342 Total operating expenses 3,620,593 3,422,865 1,081,602 8,125,060 Operating income (loss) 213,306 (849,011) 98,216 (537,489) Non-operating revenues (expenses) Interest revenue 693 - 1,947 2,640 Interest (expense) - (4,534) - (4,534) Gain (loss) on sale of assets - - - - Total non-operating revenues (expenses) 693 (4,534) 1,947 (1,894) Income (loss) before contributions & transfers 213,999 (853,545) 100,163 (539,383) Transfers in - 1,031,243 - 1,031,243 Transfers (out) - (25,000) - (25,000) Capital contributions - - - - Change in net position 213,998 152,698 100,163 466,860 Total net position - beginning (1,930,106) 4,538,791 712,273 3,320,958 Total net position - ending $ (1,716,107) $ 4,691,489 $ 812,436 $ 3,787,818

034 Cascade County Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds June 30, 2017

Internal Service Funds

$ - 964,421 610 40,851 1,005,882

- 53,906 417,169 - - - - 110,791 - 644,042 25,492 15,352 31 185,730 - 102,159 1,554,672 (548,790)

7,008 (6,835) 50,910 51,083 (497,707) 513,898 (140,087) 46,124 (77,772) 8,171 $ (69,601)

035 Cascade County Statement of Cash Flows Proprietary Funds June 30, 2017

5100 5750 Non-Major Total Community Montana Proprietary Proprietary Health Clinic ExpoPark Funds Funds Cash flows from operating activities Cash received from services provided $ 4,187,555 $ 2,560,755 $ 49,613 $ 6,797,923 Cash received from assessments - (20,248) 1,095,037 1,074,789 Payments to employees (2,525,470) (719,231) - (3,244,701) Payments to suppliers (750,178) (2,124,319) (1,069,010) (3,943,507) Net cash provided (used) by operating activities 911,907 (303,043) 75,640 684,504

Cash flows from investing activities Interest received 693 - 1,947 2,640 Net cash provided (used) by investing activities 693 - 1,947 2,640

Cash flows from non-capital financing activities Cash (paid) received from other funds (742,073) (454,198) - (1,196,271) Operating transfers - 1,006,243 - 1,006,243 Net cash provided (used) by non-capital financing activities (742,073) 552,045 - (190,028)

Cash flows from capital & related financing activities Proceeds from sale of property and equipment - - - - Acquisition of capital assets (8,345) (144,165) - (152,510) Cash paid on interfund loan - (132,660) - (132,660) Interest paid on interfund loan - (4,534) - (4,534) Principal payments on long-term debt - - - - Interest payments on long-term debt - - - - Net cash provided (used) by capital & related financing activities (8,345) (281,359) - (289,704)

Net increase (decrease) in cash and cash equivalents 162,182 (32,357) 77,587 207,412 Cash and cash equivalents - beginning of year 245,449 81,280 437,507 764,236 Cash and cash equivalents - end of the year $ 407,631 $ 48,923 $ 515,094 $ 971,648

036 Cascade County Statement of Cash Flows Proprietary Funds June 30, 2017

Internal Service Funds

$ 970,989 - (449,376) (421,926)

99,687

7,008

7,008

366,969 373,810

740,779

71,560 (527,133) - - (251,248) (6,835)

(713,656)

133,817 264,080 $ 397,897

037 Cascade County Statement of Cash Flows Proprietary Funds- Continued June 30, 2017

5100 5750 Non-Major Total Community Montana Proprietary Proprietary Health Clinic ExpoPark Funds Funds Reconciliation of operating income (loss) to net cash provided (used) by operating activities Operating income (loss) $ 213,306 $ (849,011) $ 98,216 $ (537,489) Adjustments to reconcile operating income (loss) to net cash provided by operating activities Depreciation 5,301 572,567 7,457 585,325 Changes in working capital components (Increase) decrease in accounts receivable 360,379 (11,217) (299) 348,863 (Increase) decrease in assessment receivable - - (34,869) (34,869) (Increase) decrease in prepaids - (29,758) - (29,758) (Increase) decrease in inventory - (1,760) - (1,760) (Increase) decrease in deferred outflows (277,840) (26,691) - (304,531) Increase (decrease) in accounts payable 44,910 48,375 5,135 98,420 Increase (decrease) in wages payable 25,809 3,607 - 29,416 Increase (decrease) in deposits - 40,563 - 40,563 Increase (decrease) in compensated absences (5,014) 1,721 - (3,293) Increase (decrease) in pension liability 681,810 (14,413) - 667,397 Increase (decrease) in deferred inflows (136,754) (37,026) - (173,780) Net cash provided (used) by operating activities $ 911,907 $ (303,043) $ 75,640 $ 684,504

Noncash investing, capital and financing activities Capital asset transferred (to) from other funds - - - -

038 Cascade County Statement of Cash Flows Proprietary Funds- Continued June 30, 2017

Internal Service Funds

$ (548,788)

644,042

(28,154) - - (6,132) (58,836) 71,536 (4,430) - (2,449) 79,734 (46,836)

$ 99,687

46,124

039 Cascade County Statement of Net Position Fiduciary Funds June 30, 2017

Investment Private-purpose Trust Fund trust funds Agency funds Assets Cash and investments $ 14,781,934 $ 163,150 $ 5,028,256 Restricted cash - - 3,464 Holdings in external investments pool 14,781,934 Accounts receivable - - 7,597 Other receivables - - 4,707 Taxes & assessments receivable - - 3,051,207 Total assets 14,781,934 163,150 $ 22,877,165 Liabilities Accounts payable $ - $ - $ 550,679 Accrued expenses - 126,981 - Due to other funds - - 5,809 Other liabilities - - 717,558 Due to other governments - 2,409 21,603,118 Total liabilities - 129,390 22,877,165 Net position Held in trust for participants 14,781,934 33,760 Total net position $ 14,781,934 $ 33,760

040 Cascade County Statement of Changes in Net Position Fiduciary Funds June 30, 2017

Investment Private-purpose Trust Fund trust funds Additions Contributions to pooled investments $ 27,141,843 $ - Reinvested interest 77,616 - Total additions 27,219,459 - Deductions Distributions from pooled investments 18,801,988 - Distributions from matured investments 481,106 Transfers in (out) - 374,040 Total deductions 19,283,094 374,040 Change in net position 7,936,365 (374,040) Net Position -- beginning of the year 6,845,569 407,800 Net Position -- end of the year $ 14,781,934 $ 33,760

041 Notes to the Financial Statements

042 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies The basic financial statements of Cascade County are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP), applicable to government units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting.

A. Reporting Entity The County of Cascade, Montana is a political subdivision of the State of Montana governed by a three-member Board of Commissioners duly elected by the registered voters of the County. The County utilizes the Commission form of government. The accompanying financial statements present the primary government. The County has no component unit entities for which the government is considered to be financially accountable.

B. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. 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. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide statements. Major individual governmental funds and major individual enterprise funds are reported in separate columns in the fund financial statements.

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide, proprietary, and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. 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 as revenues in the year for which they are levied and a protest of the tax is cleared or an amount can be readily determined from an outside source. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

043 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Property taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Deferred revenue offsets taxes and assessments receivable remaining uncollected at year-end since they are not available to pay liabilities of the current period.

The County reports the following major governmental funds: General Fund - This is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Road Fund - This fund is used for operation of the County’s Road Department. The main revenue source for this fund is taxes. Public Safety – This fund is used for operation of the Sheriff’s Department and Adult Detention Center. The main revenue sources for this fund are taxes and the rental of jail beds to the State and Federal government. Fox Farm Road RID – This fund is for the project being completed in a special district. This project was funded by the General Fund. The General Fund will be reimbursed with money received from the special easements assessed to the land owners in the specific district. The County reports the following major proprietary funds: Montana ExpoPark Enterprise Fund – This fund is used to account for the operation at the fairgrounds. The fund is maintained on the full accrual basis of accounting. Community Health Clinic - This fund is used to account for the operation of the Community Health Care Center (Health Clinic). Additionally, the County reports the following fund types: Internal Service Fund - These funds account for services provided by the government to its various departments or agencies or to other governments, on a cost recovery basis. The County utilized three internal service funds. One is for gasoline, this charges gas at cost plus a seven cent administrative fee. One is for the cost of the County Printer. Another is Fleet Maintenance, which tracks the costs of the fleet maintenance department.

044 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Private Purpose Trust Funds – These funds are used to account for resources legally held in trust for use by another government, individual, or organization as identified by the donor or mandated by State Statutes. The use of these funds may be restricted to only the interest earned on the investment of the principal or the entire amount may be used in accordance with the terms of the donor. All of the County’s trust funds are mandated by the State Statutes for the following: County Attorney Restitution, utilized to receive and disburse restitution payments; and Emergency Aid, which consists of anonymous donations that can be used to help the indigent. In FY2017 the Trust Funds were reviewed and it was determined that several funds previously classified as Trust Funds were in fact Agency Funds and were transferred out of the Trust Funds. The following are no longer classified as Trust Funds: Justice Court, Clerk of Court, Sheriff Commissary Fund, and Clerk and Recorder. These funds are not legally mandated to be a Trust Fund and are primarily clearing devices for cash collection from other governments or agencies and are distributed within a short period of time. Investment Trust Fund – Other governmental units may direct the County, in a purely custodial capacity, to invest excess funds. The investment trust fund accounts for these monies invested by other governmental units within the County. Agency Funds – The County acts as the tax collecting agency for the State and other governmental units located within the County, in a purely custodial capacity. These funds are utilized to account for collections and disbursements to the State and other governmental units. As a general rule the effect of inter-fund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the governments’ enterprise functions and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions.

Amounts reported as program revenues include: 1) charges to customers for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Intergovernmental revenues are normally program revenues. The County receives payments-in-lieu of taxes and an Entitlement Revenue from other Governmental units that are considered as general revenue since they come with no restrictions of us. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds and the government’s internal service funds are charges to customers for services provided. Operating expenses for enterprise funds and internal service funds include the cost of providing such services and the depreciation of capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

045 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued D. Assets, Liabilities, and Net Position or Equity

1. Deposits and Investments The County’s cash and cash equivalents are considered to be cash on hand and demand and time deposits and short-term investments with original maturity dates of three months or less from the date of acquisition. In addition, the investment with the State of Montana's Short-Term Investment Pool (STIP) is deemed to be cash equivalents since it is sufficiently liquid as to permit withdrawal of cash at any time without prior notice or penalty. State statutes authorize the County to invest in direct obligations of the U.S. Government, such as U.S. Treasury bills and notes and U.S. Government securities as defined by law, repurchase agreements and the State Short-Term Investment Pool (STIP). Investments are reported at fair value. The State Short-Term Investment Pool operates in accordance with State laws and regulations and is administered by the State Department of Administration. This pool is not rated.

2. Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at fiscal year-end are referred to as either “due to/from other funds’ (i.e., the current portion of inter-fund loans) or “advances to/from other funds” (i.e., the non-current portion of inter-fund loans). Advances between funds are not available for appropriation and are not expendable available financial resources. Accounts receivables are shown net of allowance for uncollectible accounts ($438,412 and $9,987 for the Community Health Clinic and Expo Park, respectively). In the governmental funds, property tax receivables are offset by deferred revenue accounts since they are not available to pay liabilities of the current period. All property tax levies are set at the time of the adoption of the annual budget. The real estate taxes are payable in two installments, the first due by November 30 and the second by May 31. Personal property taxes are assessed in April or May and are payable within 30 days of the issuance notice.

3. Inventories All inventories are valued at cost using the first-in, first-out method. Inventories are expensed when consumed. Inventories of materials and supplies on hand are maintained for governmental funds.

4. Taxes and Assessments Receivable Property tax levies were set in August in connection with the budget process and are based on taxable values listed as of January 1 for all property located in the County. Taxable values are established by the State Department of Revenue based on market values. A revaluation of all property is required to be completed on a periodic basis. Taxable value is defined by State Statute as a fixed percentage of market value. The County levies assessments for road and street maintenance, lighting, and various rural special improvement districts (RSID).

046 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued D. Assets, Liabilities, and Net Position or Equity - Continued Real property taxes and special assessments are generally billed in October and are payable 50% by November 30 and 50% by May 31. After these dates, taxes and assessments become delinquent and a lien is placed on the property. Personal property is assessed and personal property taxes are billed throughout the year, with a significant portion generally billed in May, June, and July. Personal property taxes are based on levies set the prior August. These taxes become delinquent 30 days after billing.

Taxes and assessments that become delinquent are charged interest at the rate of 5/6 of 1% per month, plus a penalty of 2%. Real property on which taxes and assessments remain delinquent and unpaid may be sold at tax sales. In the case of personal property, the property is to be seized and sold after the taxes become delinquent.

The County is permitted by State Statutes to levy taxes up to certain fixed limits for various purposes. The taxes levied by the County for the year ended June 30, 2017, were within the legal limits. The tax levies were based upon a taxable valuation of $155,934,441.

5. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads and bridges), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The County defines capital assets, except for infrastructure, as assets with an initial cost of more than $5,000 and an estimated useful life in excess of 1 year. Roads are capitalized if the cost of improvements is equal to or greater than $50,000 and bridges are capitalized if costs exceed $125,000. Initial capitalization of infrastructure, all roads and bridges, were capitalized regardless of cost or original construction date. Such assets are recorded at historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Property, plant, equipment, and infrastructure assets of the primary government are depreciated using the straight-line method over the following estimated useful lives:

Assets Years Buildings 20-100 Building improvements 10-30 Improvement other than building 5-10 Machinery & Equipment 3-10 Paved roads 20 Gravel roads 50 Road improvements & additions 20 Bridges, culverts 50 Other infrastructure assets 50

047 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued 6. Compensated Absences As required by State law, the County allows employees to accumulate earned but unused vacation and sick leave benefits. Unused vacation leave benefits are 100 percent payable upon termination and ¼ of unused sick leave benefits are payable upon termination. Such amounts are reported as liabilities in the appropriate governmental or business-type activity in the government-wide statements. Expenditures for unpaid vacation and sick leave benefits are recorded when paid in the governmental funds on the modified accrual basis of accounting and expenses for vacation and sick leave benefits are recorded when accrued in the proprietary funds on the full accrual basis of accounting. The governmental funds utilized to liquidate these obligations are the General Fund and Special Revenue Funds. Vacation leave Employees earn vacation leave at the rate of 15 days per year for the first ten years. Between 10 and 20 years, employees earn vacation leave at an increasing rate, reaching 24 days per year after 20 years. The maximum allowable accumulation of vacation leave is twice the maximum number of days earned annually as of the end of the first pay period of the next calendar year. Sick leave Employees earn sick leave at the rate of 12 days per year. There is no limit on the accumulation of sick leave.

7. Long-term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bond issue using the straight-line method which is materially consistent with the interest method. There were no Bond premiums for the current year. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

048 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued 8. Deferred Outflows/ Inflows of Resources The County reports decreases in net position that relate to future period(s) as deferred outflows of resources in a separate section of its statement of net position. Deferred outflows of resources are related to district's pension plans and consist of difference between expected and actual results, changes in actuarial assumptions, difference between actual and expected contributions and contributions made to the pension plans subsequent to the measurement date. No deferred outflows of resources affect the governmental funds financial statements in the current year.

The County's statements of net position and its governmental fund balance sheet report a separate section for deferred inflows of resources. This separate financial statement element reflects an increase in net position that applies to a future period(s). Deferred inflows of resources are reported in the district's statement of net position for actual pension plan investment earnings in excess of the expected amounts and differences between actual and expected contributions included in determining pension expense. In the governmental funds, the only deferred inflow of resources is for revenue that is considered unavailable. The County will not recognize the related revenues until they are available under the modified accrual basis of accounting accordingly.

9. Net Position In the government-wide and proprietary financial statements, net position accounts are classified in the following categories:

Net Investment in Capital Assets - This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt attributed to the acquisition, construction, or improvement of the assets.

Restricted - this amount is restricted by external creditors, grantors, contributors, laws or regulations of other governments, enabling legislation, or constitutional provisions.

Unrestricted - this amount is all net position that do not meet the definition of "net investment in capital asset" or "restricted net position."

10. Fund Balance The financial statements have been presented in accordance with the reporting model required by GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. The intention of the Statement is to provide a more structured classification of fund balance and to improve the usefulness of fund balance reporting to the users of the financial statements. The reporting standard establishes a hierarchy for fund balance classifications and the constraints imposed on the uses of those resources.

GASB Statement No. 54 provides for two major types of fund balances, nonspendable and spendable. Nonspendable fund balances are balances that cannot be spent because they are not expected to be converted to cash, such as inventories, prepaid amounts, and long-term notes receivable, or they are legally or contractually required to remain intact.

049 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 1 - Summary of Significant Accounting Policies - Continued 10. Fund Balance - Continued In addition to the nonspendable fund balance, GASB Statement No. 54 has provided a hierarchy of spendable fund balances, based on spending constraints, as follows:

Restricted - fund balances that are restricted for specific purposes stipulated by external parties, constitutional provisions, or enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. Committed - fund balances that can only be used for the specific purposes determined by a formal action (ordinance) of the County's highest level of decision-making authority, the Board of County Commissioners. Commitments may be changed or lifted only by the County taking the same formal action that imposed the constraint originally. Assigned - fund balances that are intended to be used by the County for specific purposes that are neither restricted nor committed. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) that are not classified as nonspendable, restricted or committed. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service, or permanent fund, are assigned for purposes in accordance with the nature of their fund type. Assignment within the General Fund conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the County itself. Unassigned - fund balance of the general fund that is not constrained for any particular purposes. It is also the residual classification for all negative fund balances. In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is depleted in the order of restricted, committed, assigned, and unassigned.

050 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 2 - Compliance and Accountability A. Budgetary Information The County adopts an annual budget for all of its applicable funds in accordance with Title 7, Chapter 6, Part 40 of the Montana Code Annotated (MCA). The budget is adopted using the same basis of accounting as the fund financial statements. A non-binding management budget is adopted for the enterprise and internal services funds. Statute requires the adoption of a preliminary budget, public hearings on the preliminary budget and the final adoption of the budget by the later of the second Monday in August or within 45 calendar days of receiving certified taxable values from the Department of Revenue.

State statute limits the making of expenditures or incurring of obligations to the amount of the final budget as adopted or as amended. Budget transfers and amendments are authorized by law, and in some instances, may require further public hearings. Any budget amendments providing for additional appropriations must identify the fund reserves, unanticipated revenue, or previously unbudgeted revenue that will fund the appropriations.

The Board of County Commissioners has the sole authority to approve budget transfers and budget amendments. County officials may not expend in excess of their existing budget authority. The Board of County Commissioners may, if appropriate, transfer existing budget authority within a fund and increase departmental authority. Per MCA 7-6-4005, expenditures made, liabilities incurred, or warrants issued in excess of a department’s total budget appropriation, as originally determined or as later revised, are not a liability of the County, but the official authorizing or incurring the expenditure is liable for it personally and upon their official bond.

Appropriations are created by fund, function, and activity and may further be detailed by department. Expenditure limitations imposed by law extend to the department level, which is identified as the legal level of budgetary control. Department for this purpose is defined as a segment of a fund, such as Commission is a department of the General Fund, which, has several different departments.

B. Excess of Expenditures Over Appropriations No departments overspent their authorized budget.

051 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 3 - Deposits and Investments Cash and cash equivalent deposits may include cash and cash items: demand, time, savings, and fiscal agent deposits; investment in the State Short-Term Investment Pool (STIP); direct obligations of the United States Government and securities issued by agencies of the United States. Governmental Activities, Business-Type Activities, and Fiduciary Funds At June 30, 2017 deposits and investments consist of the following: Cash on hand and petty cash $ 28,590 Cash in banks: Demand deposits 7,410,524 State Short-Term Investment Pool (STIP) 29,526,918

Total deposits and investments $ 36,966,032

Deposits and investments are reported in the financial statements as follows: Governmental activities $ 16,017,581 Business-type activities 971,648 Investment Trust Fund 14,781,934 Other fiduciary funds 5,194,869 Total deposits and investments $ 36,966,032

Cash Deposits Custodial Credit Risk Montana statutes require that the County obtain securities for the uninsured portion of the deposits as follows: 1) Securities equal to 50% of such deposits if the institution in which the deposits are made has a net worth to total assets ratio of 6% or more, 2) Securities equal to 100% of the uninsured deposits if the institution in which the deposits are made has a net worth to total assets ratio of less than 6%. The State statutes do not specify in whose custody or name the collateral is to be held. The amount of collateral held for County deposits at June 30, 2017, complied with the amount required by State statutes. Custodial credit risk is the risk that in the event of a bank failure, the County's deposits may not be returned to it. The County does not have a deposit policy for custodial credit risk but follows the requirements of the State of Montana, as detailed above. As of June 30, 2017, the carrying amount of the County's bank deposits was $7,410,524 and the respective bank balances totaled $8,291,006. Of the total bank balance, $718,419 was insured through the Federal Depository Insurance Corporation (FDIC). $7,248,337 was collateralized with securities held by the financial institution's custodial agent. These securities are held in the name of the County. The remaining $324,250 was uninsured and uncollateralized.

052 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 3- Deposits and Investments - Continued Investments The County's investments, at June 30, 2017, consist of Montana Short-Term Investment Pool (STIP) totaling $29,526,918. STIP is managed by the Montana Board of Investments (Board). The Board was created by the State of Montana legislature to manage the State of Montana's investment funds on a centralized basis. The County voluntarily participates in STIP. The County reports its investment in STIP at the transaction amount of $1.00 per share. This is not materially different from fair value based on the Net Asset Value (NAV) per share which was 1.000165 for the month of June 2017. Custodial Credit Risk Custodial credit risk is the risk that in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in possession of an outside party. As of June 30, 2017, the County's had no investment exposed to custodial credit risk. Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The County has no formal investment policy relating to credit risk of investments. The County follows the requirements of the State of Montana for local governments. The State of Montana STIP has its own formal investment policy that addresses credit risk. The policy specifies that STIP securities have ratings provided by Standard & Poor's, Moody's, or Fitch. Although the STIP investments have been rated by investment security type, STIP, as an external investment pool, has not been rated. Additional information on the State of Montana Short-Term Investment Pool may be obtained by contacting the Montana Board of Investments, Department of Commerce, 2401 Colonial Drive, 3rd floor, P.O. Box 200126, Helena, MT 59620-0126 or by phone (406) 444-0001.

053 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 3- Deposits and Investments – Continued Interest Rate Risk The County does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The investment in STIP includes asset-backed and variable interest rate securities. Asset-backed securities represent debt securities collateralized by a pool of mortgage and non-mortgage assets such as trade and loan receivables, equipment leases, credit cards, etc., pledged by the issuer. Asset-backed securities have less credit risk than do securities not backed by pledged assets, while market risk for asset-backed securities is the same as market risk for similar non-asset-backed securities. Variable rate securities pay a variable rate of interest until maturity. While variable rate interest securities have credit risk identical to similar fixed rate securities, their market risk (income) is non-sensitive to interest rate changes. However, their market risk (value/price) may be less volatile than fixed rate securities because their value will usually remain at or near par as a result of their interest rates being periodically reset to maintain a current market yield. There are no legal risks that the County is aware of regarding any STIP investments.

Concentration of Credit Risk Concentration of credit risk is the risk of loss attributed to the magnitude of an investment in a single issuer. The County places no limit on the amount it may invest in any one issuer. The following is a list of the County's concentration of credit risk percentages:

Issuer Organization Percentage STIP 100%

Fair Value Measurements The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1) and the lowest priority to unobservable inputs (level 3). The three levels of the fair value hierarchy are described as follows: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the County has the ability to access. Level 2 - Inputs to the valuation methodology include • quoted prices for similar assets or liabilities in active markets; • quoted prices for identical or similar assets of liabilities in inactive markets; • inputs other than quotes prices that are observable for the asset or liability; • inputs that are derived principally from, or corroborated by, observable market data by correlation or other means. If the asset of liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

054 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 3- Deposits and Investments – Continued The valuation method for investments measured at the net asset value (NAV) per share is presented in the table below.

Redemption Frequency Redemption Unfunded (If currently Notice 6/30/2017 Commitments eligible) Period

Short-Term Investment Pool $ 29,526,918 N/A Monthly N/A

External Investment Pool The County’s investment pool is in accordance with Montana Code Annotated Section 7-6-201 and the County’s Investment Pool Investment Policy. The responsibility for conducting investment transactions reside with the County Treasurer, with overall policy guidance the responsibility of a committee formed by the County Commissioners. The pool is not registered with the SEC. The fair value of investments is reviewed monthly, with yearly adjustments to the financial statements at fiscal year-end, if necessary. All parties involved share in gains or loss equitably, based on their average daily balances.

The following is the County's statement of net position and changes in net position for its investment pool.

055 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 3 - Deposits and Investments - Continued External Internal Statement of Net Position Participants Participants Combined Assets: Cash and investments $ 14,781,934 $ 14,744,984 $ 29,526,918 Total assets 14,781,934 14,744,984 29,526,918

Net Position: County funds 0 14,744,984 14,744,984 External participants 14,781,934 14,781,934 Total liabilities and net position 14,781,934 14,744,984 29,526,918

Statement of Changes in Net Position Contributions to pooled investments 27,141,843 26,520,541 53,662,384 Interest earned 77,616 70,455 148,071 Distributions from pooled investments (19,283,095) (19,916,822) (38,199,917) Increase/(decrease) in net position 7,936,364 6,674,174 14,610,538

Net position, beginning of year 6,845,570 8,070,810 14,916,380

Net position, end of year $ 14,781,934 $ 14,744,984 $ 29,526,918

Note 4 - Loan Receivable The County has a CDBG (Community Development Block Grant) revolving loan fund. These funds are available to be loaned to businesses and special governmental entities that reside outside of the City of Great Falls. The County has currently one loan outstanding; which is current on repayment. Since the County is fully collateralized on the loans no allowance for doubtful accounts has been established. The outstanding balance on this loan is $177,093.

Note 5 - Due to/Due From Other Funds and Transfers Due from other funds and due to other funds consists of the following:

Receivable Fund Payable Fund Amount General Fund Nonmajor Governmental Funds $ 195,662 General Fund Montana ExpoPark 400,547 General Fund Internal Service Funds 2,482,552 General Fund Agency Funds 5,809 These amounts were to eliminate the negative cash balances in the funds. These amounts are repaid at the beginning of the next fiscal year.

056 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 5 - Due to/Due From Other Funds and Transfers - Continued The County made interfund loans from the Self Insurance Fund to the General Fund and ExpoPark for the purpose of the County's Energy Efficiency Project and to replace the bleachers in the arena at ExpoPark. These interfund loans are shown as advances to other funds of $1,107,202 in the Self Insurance Fund and advances from other funds of $273,218 and $833,984 in the General and ExpoPark funds, respectively. The advances are not scheduled to be fully repaid within a year. Interfund transfers are as follows: Transfers In: Transfer General Public Non‐Major Montana Internal RID Out: Fund Safety Road Expo Service Construct Total General $59,297 $1,072,451 $ 1,858,384 $ 53,000 $3,043,132 Public Safety 489,688 489,688 Road 24,000 24,000 Nonmajor 552,836 437,305 1,844,861 61,613 978,243 357,001 2,134,434 6 ,366,293 MT. Expo 25,000 25,000 Internal Serv. 0 0 $552,836 $496,602 $2,942,312 $ 2,433,735 $1,031,243 $357,001 $ 2,134,434 10, 105,010

The County is allowed to levy a tax (Permissive Medical Levy) for the increased costs of health insurance In governmental funds. The money is transferred to other funds based on number of employees on the Health insurance plan at the beginning of the fiscal year. $1,373,015 of transfers out of nonmajor governmental funds were for this purpose. $978,243 was transferred to the ExpoPark for fair support. Other transfers are for the support of programs through the County, capital projects and to cover shortfalls. In fiscal year 2017 the County reviewed all private‐purpose trust funds and determined several were set up incorrectly and were in fact Agency funds. Therefore, a transfer of $374,040 doesn’t have a corresponding transfer in. The government wide transfers also do not zero by $16,810 as the Internal Service Fund 6040 was eliminated as the County is no longer self‐insured and the internal service fund is no longer needed. The fund balance was $16,810 and to close this fund we had to zero out the balance, therefore creating a transfer without a corresponding transfer out. The fund was transferred to an agency fund.

057 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 6 - Capital Assets Capital assets activity for the year ended June 30, 2017, is summarized as follows:

Balance Balance 7/1/2016 Additions Deletions Adjustment Transfers 6/30/2017 Governmental activities Capital assets not being depreciated Land $ 4,061,145 $ $ $ $ $ 4,061,145 Land easements 3,198,284 73,070 3,271,354 (23,382) Construction in progress 65,372 3,777,713 3,819,703 Total capital assets not being depreciated 7,324,801 3,850,783 0 0 (23,382) 11,152,202

Capital assets being depreciated Buildings 31,061,634 312,156 23 382 31,397,172 Machinery and equipment 10,296,767 1,227,428 (538,973) (110,779) 10,874,443 Improvements 248,257 (5987) 242,270 Infrastructure 33,615,583 1,647,587 35,263,170 Total capital assets being depreciated 75,222,241 3,187,171 (544,960) (87,397) 77,777,055

Less accumulated depreciation Buildings (9,359,676) (714,510) (10,074,186) Machinery and equipment (5,941,911) (1,294,959) 475,298 64,656 (6,696,916) Improvements (184,401) (8,958) 5987 (187,372) Infrastructure (20,037,970) (755,389) (20,793,359) Total accumulated depreciation (35,523,958) (2,773,816) 481,285 64,656 (37,751,833)

Total capital assets being depreciated, net 39,698,283 413,355 (63,675) 0 (22,741) 40,025,222

Governmental activities capital assets, net $ 47,023,084 $ 4,264,138 $ ( 63,675 ) $ $ (46,123) $ 51,177,422

058 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 6 - Capital Assets - Continued

Balance Balance 7/1/2016 Additions Deletions Adjustments Transfers 6/30/2017 Business-type activities Capital assets not being depreciated Land $ 549,890 $ $ $ $ $ 549,890 Total capital assets not being depreciated 549,890 0 0 0 0 549,890

Capital assets being depreciated Buildings 10,930,818 8,000 10,938,818

Machinery and equipment 2,022,051 96,754 (10,137) (40,331) (21,939) 2,046,398 Improvements 4,456,070 55,755 32,331 4,544,156 Total capital assets being depreciated 17,408,939 152,509 (10,137) 0 (21,939) 17,529,372

Less accumulated depreciation Buildings (6,330,894) (322,257) (8,000) (6,661,151) Machinery and equipment (1,118,283) (190,794) 10,137 40,331 21,939 (1,236,670)

Improvements (3,459,679) (72,274) (32,331) (3,564,284) Total accumulated depreciation (10,908,856) (585,325) 10,137 0 21,939 (11,462,105)

Total capital assets being depreciated, net 6,500,083 (432,816) 0 0 0 6,067,267

Business-type activities capital assets, net $ 7,049,973 $ (432,816) $ 0 $ 0 $ 0 $ 6,617,157

Balance Balance 7/1/2016 Additions Deletions Adjustments Transfers 6/30/2017 Internal Service Funds Capital assets being depreciated Machinery and equipment $ 4,904,564 $ 527,133 $ (410,863) $ $ 132,718 $ 5,153,552 Less accumulated depreciation Machinery and equipment (2,989,065) (644,042) 390,213 (86,595) (3,329,490) Total capital assets being depreciated, net 1,915,499 (116,909) (20,650) 0 46,123 1,824,063

Internal service funds capital assets, net $ 1,915,499 $ (116,909) $ (20,650) $ 0 $ 46,123 $ 1,824,063

059 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 6 – Capital Assets - Continued

Depreciation expense was charged to the functions in the Statement of Activities as follows: Governmental Activities General government $ 319,410 Public works 1,840,035 Public health 41,312 Public safety 543,089 Social and economic services 29,971 Unallocated 0 General government (internal service funds) 644,042 Total governmental activities depreciation expense $ 3,417,859

Note 7 - Long-Term Liabilities Changes in long-term liabilities for the year ended June 30, 2017, were as follows: Amounts Balance Balance Due Within 7/1/2016 Additions Reductions 6/30/2017 One Year Governmental Intercap loans 492,409 2,000,000 (145,561) 2,346,848 240,921 Intercap (internal service funds) 503,988 (251,248) 252,740 252,740 Other post-employment benefits 924,801 9,197 933,998 Compensated absences (I.S)

service funds) 75,968 30,410 (32,859) 73,519 7,351 Compensated absences 2,465,100 1,669,327 (1,554,558) 2,579,869 257,986 Governmental long-term liabilities $ 4,462,266 $ 3,708,934 $(1,984,226 $ 6,186,974 $ 788,892

Business-type Compensated absences $ 240,108 $ 175,994 $ (179,288) $ 236,815 $ 23,681 Business-type long term liabilities $ 240,108 $ 175,994 $ (179,288) $ 236,815 $ 23,681 Total governmental and business-type activities $ 4,702,374 $ 3,884,928 $(2,163,514 $ 6,423,788 $ 812,573

060 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 7 - Long-Term Liabilities - Continued Long term debt of the County includes the following as of June 30, 2017: Intercap Loans: Bob Marshall RID - State of Montana Intercap Loan Program Rural Improvement District loan with a final maturity date February 15, 2024. The original amount of the loan was $100,931 with interest at a variable interest rate between 4.25% and 1.00%. The interest rate was 1.55% as of June 30, 2017. The loan is secured by special assessment tax revenues. $ 55,008 Complete Public Works Facility, Remodel Campus - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2019. The original amount of the loan was $852,306 with interest at a variable interest rate between 3.25% and 1.00%. The interest rate was 1.55% at June 30, 2017. 198,019 Public Works Facility, Remodel Campus - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2019. The original amount of the loan was $397,694 with interest at a variable interest rate between 3.25% and 1.00%. The interest rate was 1.55% at June 30, 2017. 93,821 County Fleet Vehicles Purchase - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2018. The original amount of the loan was $259,386 with interest at a variable interest rate. The interest rate was 1.55% at June 30, 2017. The loan is secured by vehicles. 65,671 County Fleet Vehicles Purchase - State of Montana Intercap Loan Program loan with a final maturity date February 15, 2018. The original amount of the loan was $740,614 with interest at a variable interest rate. The interest rate was 1.55% at June 30, 2017. The loan is secured by vehicles. 187,069 Courthouse Repair–State of Montana Intercap Loan Program loan with a final maturity date August 15, 2027. The original amount of the loan was $2,000,000 with interest at a variable interest rate. The interest rate effect for FY2018 is 2.5%. 2,000,000 Total long-term debt 2,599,588 Less current maturities 493,662 Total long-term debt, net of current maturities $ 2,105,926 The annual maturity of all long-term debt (bonds and intercap loans) of the County, as of June 30, 2017 is as follows: Governmental Activities Principal Interest 2018 $ 493,662 52,208 2019 335,239 48,041 2020 192,709 43,270 2021 197,686 38,377 2022 202,803 33,361 2023 - 2027 1,177,489 89,689 $ 2,559,588 304,946

061 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 7 - Long-Term Liabilities - Continued Conduit Debt The County has issued conduit debt for Loenbro, Inc. The aggregate outstanding amount is $4,224,123 at June 30, 2017. In substance, the County has no obligation for the repayment of this debt. Note 8 - Fund Equity Governmental funds fund balance can be classified into five categories. The categories are nonspendable, restricted, committed, assigned and unassigned.

Nonspendable: Inventory $ 427,442 Total nonspendable $ 427,442

Spendable: Restricted for: General government $ 662,132 Public safety 28,370 Public works 120,602 Health services 996,730 Total restricted $ 1,807,834

Committed for: General government $1,687,184 Public safety 1,712,888 Public works 221,401 Health services 307,862 Culture and recreation 37,767 Environmental management 20,403 Total committed $ 3,987,505

Assigned for: General government $4,024,919 Public safety 4,515,342 Public works 1,247,153 Health services 576,999 Culture and recreation 54,029 Environmental management 845 Debt Service 125,682 Total assigned $ 10,544,969

Unassigned: $ 1,644,083

Restricted net position in the government wide statement of net position is $2,473,42 8 which includes the restricted fund balance of $1,807,834 from above, and $665,594 of restricted net position from taxes receivable which recognized as revenue in the government wide statements but is included in deferred revenue in the governmental funds.

062 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9 - Retirement Plans

Substantially all County employees participate in one of the following cost-sharing, multiple-employer retirement benefit plans.

Plan Description - PERS-Defined Benefit Retirement Plan The PERS-Defined Benefit Retirement Plan (DBRP), administered by the Montana Public Employee Retirement Administration (MPERA), is a multiple-employer, cost-sharing plan established July 1, 1945, and governed by Title 19, chapters 2 & 3, MCA. This plan provides retirement benefits to covered employees of the State, and local governments, and certain employees of the Montana University System, and school districts.

All new members are initially members of the PERS-DBRP and have a 12-month window during which they may choose to remain in the PERS-DBRP or join the PERS-DCRP by filing an irrevocable election. Members may not be participants of both the defined benefit and defined contribution retirement plans. All new members from the universities also have a third option to join the university system’s Montana University System Retirement Program (MUS-RP). The PERS-DBRP provides retirement, disability, and death benefits to plan members and their beneficiaries. Benefits are established by state law and can only be amended by the Legislature. Summary of Benefits Eligibility for benefit Service retirement: • Hired prior to July 1, 2011: Age 60, 5 years of membership service; Age 65, regardless of membership service; or Any age, 30 years of membership service.

• Hired on or after July 1, 2011: Age 65, 5 years of membership service; Age 70, regardless of membership service. Early Retirement Early retirement, actuarially reduced: • Hired prior to July 1, 2011: Age 50, 5 years of membership service; or Any age, 25 years of membership service.

• Hired on or after July 1, 2011: Age 55, 5 years of membership service.

Vesting 5 years of membership service.

Member’s highest average compensation (HAC) • Hired prior to July 1, 2011 - highest average compensation during any consecutive 36 months; • Hired on or after July 1, 2011 – highest average compensation during any consecutive 60 months;

063 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Compensation Cap • Hired on or after July 1, 2013 – 110% annual cap on compensation considered as part of a member’s highest average compensation.

Monthly benefit formula

1) Members hired prior to July 1, 2011: i) Less than 25 years of membership service: 1.785% of HAC per year of service credit; ii) 25 years of membership service or more: 2% of HAC per year of service credit.

2) Members hired on or after July 1, 2011: i) Less than 10 years of membership service: 1.5% of HAC per year of service credit; ii) 10 years or more, but less than 30 years of membership service: 1.785% of HAC per year of service credit; iii) 30 years or more of membership service: 2% of HAC per year of service credit.

Guaranteed Annual Benefit Adjustment (GABA) After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of other adjustments to the member’s benefit. • 3% for members hired prior to July 1, 2007 • 1.5% for members hired between July 1, 2007 and June 30, 2013 • Members hired on or after July 1, 2013: (a) 1.5% for each year PERS is funded at or above 90%; (b) 1.5% is reduced by 0.1% for each 2% PERS is funded below 90%; and (c) 0% whenever the amortization period for PERS is 40 years or more.

Overview of Contributions Rates are specified by state law for periodic member and employer contributions and are a percentage of the member’s compensation. Contributions are deducted from each member’s salary and remitted by participating employers. The State legislature has the authority to establish and amend contribution rates to the plan. Member and employer contribution rates are shown in the table below.

1. Member contributions to the system of 7.9% are temporary and will be decreased to 6.9% on January 1 following actuary valuation results that show the amortization period has dropped below 25 years and would remain below 25 years following the reduction of both the additional employer and additional member contribution rates. 2. Employer contributions to the system: (a) Effective July 1, 2014, following the 2013 Legislative Session, PERS-employer contributions increase an additional 0.1% a year and will continue over 10 years through 2024. The additional employer contributions including the 0.27% added in 2007 and 2009, will terminate on January 1 following an actuary valuation that shows the amortization period of the PERS-DBRP has dropped below 25 years and remains below the 25 years following the reduction of both the additional employer and member contributions rates.

(b) Effective July 1, 2013, employers are 064required to make contributions on working retirees’ CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9 – Retirement Plans - Continued compensation. Member contributions for working retirees are not required. (c) The portion of employer contributions allocated to the PCR are included in the employers reporting. The PCR was paid off effective March 2016 and the contributions previously directed to the PCR are now directed to member accounts. 3. Non Employer Contributions: (a) Special Funding i) The State contributes 0.1% of members’ compensation on behalf of local government entities. ii) The State contributes 0.37% of members’ compensation on behalf of school district entities. b. Not Special Funding i) The State contributes a portion of Coal Severance Tax income and earnings from the Coal Trust Permanent Trust fund. Fiscal State & Year ______Member______Universities Local Government School Districts Hired Hired Employer Employer State Employer State <7/01/11 >7/01/11 2017 7.9% 7.9% 8.470% 8.370% 0.10% 8.10% 0.370% 2016 7.9% 7.9% 8.370% 8.270% 0.10% 8.10% 0.370% 2015 7.9% 7.9% 8.270% 8.170% 0.10% 7.90% 0.370% 2014 7.9% 7.9% 8.170% 8.070% 0.10% 7.80% 0.370% 2012-2013 6.9% 7.9% 7.170% 7.070% 0.10% 6.80% 0.370% 2010-2011 6.9% 7.170% 7.070% 0.10% 6.80% 0.370% 2008-2009 6.9% 7.035% 6.935% 0.10% 6.80% 0.235% 2000-2007 6.9% 6.900% 6.800% 0.10% 6.80% 0.100%

Stand-Alone Statements The PERS financial information is reported in the Public Employees’ Retirement Board’s Comprehensive Annual Financial Report for the fiscal year ended. It is available from the PERB at 100 North Park, PO Box 200131, Helena MT 59620-0131, (406) 444-3154.

CAFR information including our stand alone financial statements can be found on their web site at http://mpera.mt.gov/annualReports.shtml

The latest actuarial valuation and experience study can be found at their website at http://mpera.mt.gov/actuarialValuations.shtml

065 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Actuarial Assumptions The Total Pension Liability (TPL) used to calculate the Net Pension Liability (NPL) was determined by taking the results for the June 30, 2015, actuarial valuation and applying standard roll forward procedures to update the TPL to June 30, 2016. There were several significant assumptions and other inputs used to measure the TPL. The actuarial assumptions used in the June 30, 2016 valuation were based on the results of the last actuarial experience study, dated June 2010 for the six year period July 1, 2003 to June 30, 2009. Among those assumptions were the following: • Investment Return (net of admin expense) 7.75% • Admin Expense as % of Payroll 0.27% • General Wage Growth* 4.00% *includes Inflation at 3.00% • Merit Increases 0% to 6% • Postretirement Benefit Increases Guaranteed Annual Benefit Adjustment (GABA) After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of other adjustments to the member’s benefit. • 3% for members hired prior to July 1, 2007 • 1.5% for members hired between July 1, 2007 and June 30, 2013 • Members hired on or after July 1, 2013: (a) 1.5% for each year PERS is funded at or above 90%; (b) 1.5% is reduced by 0.1% for each 2% PERS is funded below 90%; and (c) 0% whenever the amortization period for PERS is 40 years or more. • Mortality assumptions among contributing members, terminated vested members, service retired members and beneficiaries based on RP 2000 Combined Employee and Annuitant Mortality Tables projected to 2015 with scale AA. • Mortality assumptions among Disabled Retirees are based on RP 2000 Combined Employee and Annuitant Mortality Tables with no projections. No future mortality improvement is assumed.

Discount Rate The discount rate used to measure the TPL was 7.75%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members, employers, and non-employer contributing entities will be made based on the Board’s funding policy, which establishes the contractually required rates under Montana Code Annotated. The State contributes 0.1% of salaries for local governments and 0.37% for school districts. In addition, the State contributes coal severance tax and interest money from the general fund. The interest is contributed monthly and the severance tax is contributed quarterly. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2117. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the TPL. A municipal bond rate was not incorporated in the discount rate.066 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9 – Retirement Plans - Continued Target Allocations The long-term expected return on pension plan assets is reviewed as part of the regular experience study prepared for the System. The most recent analysis, performed for the period of fiscal years 2003 through 2009, is outlined in a report dated June 2010 and is located on the MPERA website. Several factors are considered in evaluating the long-term rate of return assumption. These factors include rates of return adopted by similar public sector systems, as well as the utilization of a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed by an investment consultant for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The assumption is intended to be a long term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. Summarized in the table below are best estimates of the arithmetic real rates of return for each major asset class included in the System’s target asset allocation as of June 30, 2015. Target Asset Real Rate of Long-Term Asset Class Allocation Return Expected Real Rate Arithmetic Basis of Return Cash Equivalents 2.60% 4.00% .10% Domestic Equity 36.00% 4.55% 1.64% Foreign Equity 18.00% 6.35% 1.14% Fixed Income 23.4% 1.00% .23% Private Equity 12.00% 7.75% .93% Real Estate 8.00% 4.00% .32% Total 100.0% 4.37% Inflation 3.00% Portfolio Return Expectation 7.37%

Sensitivity Analysis 1.0% Decrease Current 1.0% Increase As of report date (6.75%) Discount Rate (8.75%) Employer's Net Pension $ 26,881,372 $ 18,525,159 $ 11,327,100 Liability

The above table represents the NPL calculated using the discount rate of 7.75% as well as what the NPL would be if it were calculated using a discount rate that is 1.00% lower or 1.00% higher than the current rate.

067 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Summary of Significant Accounting Policies MPERA prepared financial statements using the accrual basis of accounting. The same accrual basis was used by MPERA for the purposes of determining the NPL; Deferred Outflows of Resources and Deferred Inflows of Resources related to pensions; Pension Expense; the Fiduciary Net Position; and Additions to or Deductions from Fiduciary Net Position. Member contributions are recognized in the period in which contributions are due. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contributions. Revenues are recognized in the accounting period they are earned and become measurable. Benefit payments and refunds are recognized in the accounting period in which they are due and payable in accordance with the benefit terms. Expenses are recognized in the period incurred. Investments are reported at fair value. MPERA adhered to all accounting principles generally accepted by the United States of America. MPERA applied all applicable pronouncements of the Governmental Accounting Standards Board (GASB).

Net Pension Liability The Total Pension Liability (TPL) minus the Fiduciary Net Position equals the Net Pension Liability (NPL). As GASB Statement 68 allows, a measurement date of up to 12 months before the employer’s fiscal year-end can be utilized to determine the Plan’s TPL. The basis for the TPL as of June 30, 2016, was determined by taking the results of the June 30, 2015, actuarial valuation and applying standard roll forward procedures. The roll forward procedure uses a calculation that adds the annual normal cost (also called the service cost), subtracts the actual benefit payments and refunds for the plan year, and then applies the expected investment rate of return for the year. The update procedures are in conformity with Actuarial Standards of Practice issued by the Actuarial Standards Board. Special Funding The state of Montana, as the non-employer contributing entity, paid to the Plan additional contributions that qualify as special funding. Those employers who received special funding are counties; cities & towns; school districts & high schools; and other governmental agencies. Not Special Funding Per Montana law, state agencies and universities paid their own additional contributions. These employer paid contributions are not accounted for as special funding for state agencies and universities but are reported as employer contributions. The state of Montana, as the non-employer contributing entity, also paid to the Plan coal tax contributions that are not accounted for as special funding for all participating employers. The proportionate shares of the employer’s and the state of Montana’s NPL for June 30, 2016, and 2015, are displayed below. The employer’s proportionate share equals the ratio of the employer’s contributions to the sum of all employer and non-employer contributions during the measurement period. The state’s proportionate share for a particular employer equals the ratio of the contributions for a particular employer to the total state contributions paid. The employer recorded a liability of $18,525,159 and the employer’s proportionate share was 1.0876 percent.

068 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Percent of Percent of Change in Net Pension Net Pension Collective Collective Percent of Liability as Liability as NPL NPL Collective of 6/30/2017 of 6/30/2016 6/30/2017 6/30/2016 NPL Employer Proportionate $ 18,525,159 $ 15,358,683 1.0876% 1.0987% -.0111% Share State of Montana Proportionate Share $ 226,356 $ 188,655 .0133% .0135% -.0002% associated with Employer Total $ 18,751,515 $ 15,547,338 1.1009% 1.1122% -.0114%

Changes in actuarial assumptions and methods: There were no changes in assumptions or other inputs that affected the measurement of the TPL. Changes in benefit terms: There have been no changes in benefit terms since the previous measurement date. Changes in proportionate share: Between the measurement date of the collective NPL and the employer’s reporting date there were no changes in proportion that would have an effect on the employer’s proportionate share of the collective NPL since the previous measurement date.

At June 30, 2017, the employer recognized its proportionate share of the PERS' Pension Expense of $1,421,740. The employer also recognized grant revenue of $18,969 for the support provided by the State of Montana for its proportionate share of the Pension Expense that is associated with the employer, and grant revenue of $324,565 from the Coal Tax Fund

Pension Expense Pension Expense Pension expense As of measurement date as of 6/30/2016 As of 06/30/2015 Employer's Proportionate Share $ 1,078,206 $475,851 of PERS Employer Grant Revenue- $18,969 11,723 State of Montana Proportionate Share for employer Employer Grant Revenue – State 324,565 368,592 Of Montana Coal Tax for employer Total $1,421,740 $856,165

069 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Recognition of Deferred Inflows and Outflows At June 30, 2016, the employer reported its proportionate share of PERS’ deferred outflows of resources and deferred inflows of resources related to PERS from the following sources: Deferred Outflows of Deferred Inflows Resources of Resources Actual vs. expected experience $ 99,956 $ 61,319 Changes in assumptions $ $ Actual vs. expected investment earnings $ 1,742,848 Changes in proportion share and differences between employer contributions and proportionate share of contributions $ $ 452,195 Employer contributions subsequent to the measurement date - # FY 2017 Contributions $ 1,129,796 $ Total $ 2,972,600 $ 513,514

Amounts reported as deferred outflows of resources related to pensions resulting from the employer’s contributions subsequent to the measurement date will be recognized as a reduction of the Net Pension Liability beginning in the year ended June 30, 2017.

Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in Pension Expense as follows: Amount of deferred outflows and deferred For the Reporting inflows recognized in future years as an Year ended June 30: increase or (decrease) to Pension Expense 2017 $84,379 2018 $84,379 2019 $990,396 2020 $622,331 Thereafter $0

Plan Description - Teachers’ Retirement System Teachers’ Retirement System (TRS or the System) is a mandatory-participation multiple-employer cost-sharing defined-benefit public pension plan that provides retirement services to individuals employed as teachers, administrators, and in other professional and skilled positions employed in public education in Montana. The TRS Board is the governing body of the System and the TRS staff administers the system in conformity with the laws set forth in Title 19, chapter 20 of the Montana Code Annotated, and administrative rules set forth in Title 2, chapter 44 of the Administrative Rules of Montana. Additional information pertaining to membership, benefit structure, and prior years' actuarial valuations, as well as links to applicable statutes and administrative rules, may be obtained by visiting the TRS web site at trs.mt.gov.

070 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Summary of Benefits Through June 30, 2013, all members enrolled in TRS participated in a single-tiered plan ("Tier One"). Employees with a minimum of 25 years of service or who have reached age 60 with 5 years of service are eligible to receive an annual retirement benefit equal to creditable service years divided by 60 times the average final compensation. Final compensation is the average of the highest three consecutive years of earned compensation. Benefits fully vest after 5 years of creditable service. Vested employees may retire at or after age 50 and receive reduced retirement benefits. Beginning July 1, 2013, new members in TRS participate in a second benefit tier ("Tier Two"), which differs from Tier One as follows: • Tier Two uses a 5-year average final compensation (as opposed to 3-year AFC in Tier One) • Tier Two provides for unreduced service retirement benefits at age 60 with 5 years of creditable service or at age 55 with at least 30 years of creditable service (rather than at age 60 with 5 years of service or at any age with creditable service in 25 years in Tier One) • Tier Two provides for early retirement benefits with 5 years of creditable service at age 55 (rather than age 50 in Tier One) • Tier Two has a one percent higher normal employee contribution rate (though a temporary 1% supplemental employee contribution rate is also now currently in place for Tier One members), and • Tier Two provides for an enhanced benefit calculation - 1.85% x AFC x years of creditable service - for members retiring with at least 30 years of creditable service and at least 60 years of age (rather than 1.6667 x AFC x years of creditable service) A guaranteed annual benefit adjustment (GABA) is payable on January 1st of each calendar year for each retiree who has received at least 36 monthly retirement benefit payments prior to that date. The GABA is applicable to both Tier One and Tier Two members. The GABA for Tier One members is 1.5% of the benefit payable as of January 1st. For Tier Two members the GABA each year may vary from 0.5% to 1.5% based on the retirement system’s funding status and the period required to amortize any unfunded accrued actuarial liability as determined in the prior actuarial valuation.

Overview of Contributions The System receives a portion of the total required statutory contributions directly from the State for all employers. The employers are considered to be in a special funding situation as defined by GASB 68 and the State is treated as a non-employer contributing entity in TRS. The System receives 2.49% of reportable compensation from the State’s general fund for School Districts and Other Employers. The System also receives 0.11% of reportable compensation from the State’s general fund for all TRS Employers including State Agency and University System Employers. Finally, the State is also required to contribute $25 million in perpetuity payable July 1st of each year.

071 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued

The tables below show the legislated contribution rates for TRS members, employers and the State.

State and University Employers Total Employee & Members Employers General fund Employer Prior to July 1, 2007 7.15% 7.47% 0.11% 14.73% July 1, 2007 to June 30, 2009 7.15% 9.47% 0.11% 16.73% July 1, 2009 to June 30, 2013 7.15% 9.85% 0.11% 17.11% July 1, 2013 to June 30, 2014 8.15% 10.85% 0.11% 19.11% July 1, 2014 to June 30, 2015 8.15% 10.95% 0.11% 19.21% July 1, 2015 to June 30, 2016 8.15% 11.05% 0.11% 19.31% July 1, 2016 to June 30, 2017 8.15% 11.15% 0.11% 19.41% July 1, 2017 to June 30, 2018 8.15% 11.25% 0.11% 19.51% July 1, 2018 to June 30, 2019 8.15% 11.35% 0.11% 19.61% July 1, 2019 to June 30, 2020 8.15% 11.45% 0.11% 19.71% July 1, 2020 to June 30, 2021 8.15% 11.55% 0.11% 19.81% July 1, 2021 to June 30, 2022 8.15% 11.65% 0.11% 19.91% July 1, 2022 to June 30, 2023 8.15% 11.75% 0.11% 20.01% July 1, 2023 to June 30, 2024 8.15% 11.85% 0.11% 20.11%

TRS Stand-Alone Statements TRS’ stand-alone financial statements, actuarial valuations and experience studies can be found online at https://trs.mt.gov/TrsInfo/NewsAnnualReports.

Actuarial Assumptions The Total Pension Liability as of June 30, 2016, is based on the results of an actuarial valuation date of July 1, 2016. There were several significant assumptions and other inputs used to measure the total pension liability. The actuarial assumptions used in the July 1, 2016 valuation were based on the results of the last actuarial experience study, dated May 1, 2014. Among those assumptions were the following: • Total Wage Increases* 4%-8.51% for Non-University Members and 5.00% for University Members • Investment Return 7.75% • Price Inflation 3.25% • Postretirement Benefit Increases ♦ Tier One Members: If the retiree has received benefits for at least 3 years, the retirement allowance will be increased by 1.5% on January 1st. ♦ Tier Two Members, the retirement allowance will be increased by an amount equal to or greater than 0.5% but no more than 1.5% if the most recent actuarial valuation shows the System to be at least 90% funded and the provisions of the increase is not projected to cause the funded ratio to be less than 85%.

072 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued • Mortality among contributing members, service retired members, and beneficiaries ♦ For Males: 1992 Base Rates from the RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and 1992 Base Rates from the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back four years, with mortality improvements projected by Scale BB to 2018. ♦ For Females: 1992 Base Rates from the RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and 1992 Base Rates from the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back two years, with mortality improvements projected by Scale BB to 2018 • Mortality among disabled members ♦ For Males: RP 2000 Disabled Mortality Table for Males, set forward one year, with mortality improvements projected by Scale BB to 2018. ♦ For Females: RP 2000 Disabled Mortality Table for Females, set forward five years, with mortality improvements projected by Scale BB to 2018. *Total Wage Increases include 4.00% general wage increase assumption Discount Rate The discount rate used to measure the total pension liability was 7.75%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members, employers, and non-employer contributing entities will be made based on the Board’s funding policy, which establishes the contractually required rates under Montana Code Annotated. In addition to the contributions the State general fund will contribute $25 million annually to the System payable July 1st of each year. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2122. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. No municipal bond rate was incorporated in the discount rate.

Target Allocations Long-Term Target Asset Real Rate of Return Expected Portfolio Asset Class Allocation Arithmetic Basis Real Rate of Return* Broad US Equity 36.00% 4.80% 1.73% Broad International 18.00% 6.05% 1.09% Equity Private Equity 12.00% 8.50% 1.02% Intermediate Bonds 23.40% 1.50% 0.35% Core Real Estate 4.00% 4.50% 0.18% High Yield Bonds 2.60% 3.25% 0.08% Non-Core Real Estate 4.00% 7.50% 0.30% 100.00% 4.75% Inflation 3.25% Expected arithmetic nominal return 8.00% *The long-term expected nominal rate of return above of 8.00% differs from the total TRS long-term 073 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued rate of return assumption of 7.75%. The assumed rate is comprised of a 3.25% inflation rate and a real long-term expected rate of return of 4.50%.

The assumed long-term expected return on pension plan assets is reviewed as part of the regular experience studies prepared for the System. The most recent analysis, performed for the period covering fiscal years 2008 through 2013, is outlined in a report dated May 1, 2014. Several factors are considered in evaluating the long-term rate of return assumption including long term historical data, estimates inherent in current market data, and a log-normal distribution analysis in which best-estimate ranges of expected future real rates of return (expected return, net of investment expense and inflation) were developed by the investment consultant for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The capital market assumptions developed by the investment consultant are intended for use over a 10-year horizon and may not be useful in setting the long-term rate of return for funding pension plans which covers a longer timeframe. The assumption is intended to be a long term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. Best estimates of arithmetic real rates of return for each major asset class included in the System's target asset allocation as of June 30, 2016, is summarized in the above table.

Sensitivity Analysis 1.0% Decrease Current 1.0% Increase (6.75%) Discount Rate (8.75%) The Employer's proportion of Net Pension Liability $ 60,810 $ 45,322 $ 32,283

In accordance with GASB 68 regarding the disclosure of the sensitivity of the net pension liability to changes in the discount rate, the above table presents the net pension liability calculated using the discount rate of 7.75%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1.00% lower (6.75%) or 1.00% higher (8.75%) than the current rate.

Summary of Significant Accounting Policies The Teachers' Retirement System prepares its financial statements using the accrual basis of accounting. For the purposes of measuring the Net Pension Liability, deferred inflows of resources and deferred outflows of resources related to pensions, pension expense, information about the fiduciary net position of the Teachers' Retirement System (TRS) and additions to/deductions from TRS's fiduciary net position have been determined on the same accrual basis as they are reported by TRS. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. TRS adheres to all applicable Governmental Accounting Standards Board (GASB) statements.

TRS’ stand-alone financial statements, actuarial valuations and experience studies can be found online at https://trs.mt.gov/TrsInfo/NewsAnnualReports. 074 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Net Pension Liability In accordance with GASB Statement 68, Accounting and Financial Reporting for Pensions, employers are required to recognize and report certain amounts associated with their participation in the Montana Teachers' Retirement System (TRS or the System). Statement 68 became effective June 30, 2015 and includes requirements to record and report their proportionate share of the collective Net Pension Liability. In accordance with Statement 68, the System has a special funding situation in which the State of Montana is legally responsible for making contributions directly to TRS that are used to provide pension benefits to the retired members of TRS. Due to the existence of a special funding situation, employers are also required to report the portion of the State of Montana's proportionate share of the collective Net Pension Liability that is associated with the employer. The following table displays the amounts and the percentages of Net Pension Liability for the fiscal years ended June 30, 2017 and June 30, 2016 (reporting dates).

Percent of Percent of Net Pension Net Pension Collective Collective Change in Liability as Liability as NPL as of NPL as of Percent of of 6/30/2017 of 6/30/2016 6/30/2017 6/30/2016 Collective NPL Employer Proportionate $ 45,322 $ 50,544 .0025% .0031% (.0006%) Share State of Montana Proportionate Share $ 32,920 $ 41,277 .0018% .0025% (.0007%) associated with Employer Total $ 78,242 $ 91,821 .0043% .0056% (.0013%)

At June 30, 2017, the employer recorded a liability of $45,322 for its proportionate share of the Net Pension Liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2016. The employer’s proportion of the net pension liability was based on the employer’s contributions received by TRS during the measurement period July 1, 2015, through June 30, 2016, relative to the total employer contributions received from all of TRS’ participating employers. At June 30, 2017, the employer’s proportion was .0025 percent.

Changes in actuarial assumptions and other inputs: Since the previous measurement date the normal cost method has been updated to align the calculation of the projected compensation and the total present value of plan benefits so that the normal cost rate reflects the most appropriate allocation of plan costs over future compensation.

Changes in benefit terms: There have been no changes in benefit terms since the previous measurement date.

075 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued

Changes in proportionate share: There were no changes between the measurement date of the collective net pension liability and the employer's reporting date that are expected to have a significant effect on the employer's proportionate share of the collective NPL.

Pension Expense Pension Expense as of 6/30/2017 Cascade County Proportionate Share $ 1,589 State of Montana Proportionate Share associated with Employer $ 891 Total $ 2,480

At June 30, 2017, the employer recognized a Pension Expense of $2,480 for its proportionate share of the TRS’ pension expense. The employer also recognized grant revenue of $891 for the support provided by the State of Montana for its proportionate share of the pension expense that is associated with the employer.

Deferred Inflows and Outflows At June 30, 2017, the employer reported its proportionate share of TRS’ deferred outflows of resources and deferred inflows of resources related to TRS from the following sources: Deferred Outflows of Deferred Inflows Resources of Resources Differences between expected and actual economic experience $ 242 $ 96 Changes in actuarial assumptions $ 288 $ 285 Difference between projected and actual investments earnings $ 2,919 $ 0 Changes in proportion & Differences between actual and expected contributions $ 2,116 $ 8,116 *Contributions paid to TRS subsequent to the measurement date - FY 2017 Contributions $ 3,465 $ 0 Total $ 9,030 $ 8,497 * Amounts reported as deferred outflows of resources related to pensions resulting from the employer's contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2018.

076 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Deferred Deferred Amount recognized in Pension Year ended Outflows of Inflows of Expense as an increase or June 30: Resources Resources (decrease) to Pension Expense 2018 $ 1,727 $ 3,178 $ (1,451) 2019 $ 1,183 $ 2,888 $ (1,705) 2020 $ 1,609 $ 2,432 $ (823) 2021 $ 1048 $ 0 $ 1,048 2022 $ 0 $ 0 $ 0 Thereafter $ 0 $ 0 $ 0

Plan Description - Sheriffs' Retirement System (SRS) The Sheriffs’ Retirement System (SRS), administered by the Montana Public Employee Retirement Administration (MPERA), is a multiple-employer, cost-sharing defined benefit plan established July 1, 1974, and governed by Title 19, chapters 2 & 7, MCA. This plan provides retirement benefits to all Department of Justice criminal and gambling investigators hired after July 1, 1993, all detention officers hired after July 1, 2005, and to all Montana sheriffs. Benefits are established by state law and can only be amended by the Legislature. The SRS provides retirement, disability and death benefits to plan members and their beneficiaries.

Summary of Benefits Eligibility for benefit: 20 years of membership service, regardless of age.

Other Retirement Option: Age 50, 5 years of membership service. This benefit is the actuarial equivalent of the service retirement benefit.

Vesting: 5 years of membership service.

Member’s highest average compensation (HAC): Hired prior to July 1, 2011 - highest average compensation during any consecutive 36 months; Hired on or after July 1, 2011 – highest average compensation during any consecutive 60 months.

Compensation Cap: Hired on or after July 1, 2013 – 110% annual cap on compensation considered as a part of a member’s highest average compensation.

Monthly Benefit Formula: 2.5% of HAC per year of service.

Guaranteed Annual Benefit Adjustment (GABA) After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of all other adjustments to the member’s benefit.

077 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued  3% for members hired prior to July 1, 2007  1.5% for members hired on or after July 1, 2007 Overview of Contributions Rates are specified by state law for periodic member and employer contributions and are a percentage of the member’s compensation. Contributions are deducted from each member’s salary and remitted by participating employers. The State legislature has the authority to establish and amend contribution rates to the plan. Member and employer contribution rates are shown in the table below.

Fiscal Year Members Employers 2010-2017 9.245% 10.115% 2008-2009 9.245% 9.825% 1998-2007 9.245% 9.535%

Stand-Alone Statements The SRS financial information is reported in the Public Employees’ Retirement Board’s Comprehensive Annual Financial Report for the fiscal year ended. It is available from the PERB at 100 North Park, PO Box 200131, Helena MT 59620-0131, 406-444-3154. CAFR information including our stand alone financial statements can be found on our web site at: http://mpera.mt.gov/annualReports.shtml The latest actuarial valuation and experience study can be found at our website at: http://mpera.mt.gov/actuarialValuations.shtml

Actuarial Assumptions The TPL used to calculate the NPL was determined by taking the results of June 30, 2015, actuarial valuation and applying standard roll forward procedures to update the TPL to June 30, 2016. There were several significant assumptions and other inputs used to measure the TPL. The actuarial assumptions used in the June 30, 2106, valuation were based on the results of the last actuarial experience study, dated June 2010, for the six year period July 1, 2003 to June 30, 2009. Among those assumptions were the following:

• Investment Return (net of admin expense) 7.75% • Admin Expense as % of Payroll 0.17% • General Wage Growth* 4.00% *includes Inflation at 3.00% • Merit Increases 0%to 7.3% • Postretirement Benefit Increases After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage each January, inclusive of other adjustments to the member’s benefit. For members hired prior to July 1, 2007 3.00% For members hired on or after July 1, 2007 1.50% • Mortality assumptions among contributing members, terminated vested members, service retired members and beneficiaries are based on RP 2000 Combined Employee and Annuitant Mortality Tables projected to 2015 with scale AA.

078 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued • Mortality assumptions among Disabled Retirees are based on RP 2000 Combined Employee and Annuitant Mortality Tables with no projections. No future mortality improvement is assumed. Discount Rate The discount rate used to measure the TPL was 5.93%, which is a blend of the assumed long-term expected rate of return of 7.75% on Plan’s investments and a municipal bond index rate of 3.01%. The projection of cash flows used to determine the discount rate assumed that contributions from participating plan members and employers will be made based on the Board’s funding policy, which establishes the contractually required rates under the Montana Code Annotated. Based on those assumptions, the System’s fiduciary net position was projected to be adequate to make all the projected future benefit payments of current plan members through the year 2056. Therefore, the portion of future projected benefit payments after June 30, 2056 are discounted at the municipal bond index rate.

Target Asset Real Rate of Return Long-Term Asset Class Allocation Arithmetic Basis Expected Real Rate of return Cash Equivalents 2.60% 4.00% .10% Domestic Equity 36.00% 4.55% 1.64% Foreign Equity 18.00% 6.35% 1.14% Fixed Income 23.40% 1.00% .23% Private Equity 12.00% 7.75% .93% Real Estate 8.00% 4.00% .32% Total 100.0% 4.37% Inflation 3.00% Portfolio Return Expectation 7.37%

The long-term expected return on pension plan assets is reviewed as part of the regular experience study prepared for the System. The most recent analysis, performed for the period of fiscal years 2003 through 2009, is outlined in a report dated May 1, 2010 and is located on the MPERA website. The long-term expected rate of return on pension plan investments was determined by considering information from various sources, including historical rates of return, rate of return assumptions adopted by similar public-sector systems, and by using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the target asset allocation as of June 30, 2016, are summarized below.

Sensitivity Analysis 1.0%Decrease Current 1.0% Increase (4.93%) Discount Rate 6.93%) Employer's' Net Pension $ 17,584,626 $ 12,346,814 $ 8,084,281 Liability

079 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued The above table presents the NPL calculated using the discount rate of 5.93%, as well as what the NPL would be if it were calculated using a discount rate that is 1.00% lower or 1.00% higher than the current rate.

Summary of Significant Accounting Policies The Montana Public Employee Retirement Administration (MPERA) prepares its financial statements using the accrual basis of accounting. For the purposes of measuring the Net Pension Liability, deferred inflows of resources and deferred outflows of resources related to pensions, Pension Expense, information about the fiduciary net position and additions to/deductions from fiduciary net position have been determined on the same accrual basis as they are reported by MPERA. For this purpose, member contributions are recognized in the period in which contributions are due. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contributions. Revenues are recognized in the accounting period they are earned and become measurable. Benefit payments and refunds are recognized in the accounting period when due and payable in accordance with the benefit terms. Expenses are recognized in the period incurred.

Investments are reported at fair value. MPERA adheres to all applicable Governmental Accounting Standards Board (GASB) statements.

Net Pension Liability The Total Pension Liability (TPL) minus the Fiduciary Net Position equals the Net Pension Liability (NPL). As allowed by GASB Statement 68, a measurement date of up to 12 months before the employer’s fiscal year-end can be utilized to determine the Plan’s TPL. The basis for the TPL as of June 30, 2016, was determined by taking the results of the June 30, 2015, actuarial valuation and applying standard roll forward procedures. The roll forward procedure uses a calculation that adds the annual normal cost (also called the service cost), subtracts the actual benefit payments and refunds for the plan year, and then applies the expected investment rate of return for the year. The update procedures are in conformity with Actuarial Standards of Practice issued by the Actuarial Standards Board.

The proportionate shares of the employer’s NPL for June 30, 2016, and 2015, are displayed below. The employer’s proportionate share equals the ratio of the employer’s contributions to the sum of all employer contributions during the measurement period. The employer recorded a liability of $12,346,814 and the employer’s proportionate share was 7.0281 percent.

As of Net Pension Net Pension Percent of Percent of Change in Measurement Liability as of Liability as of Collective Collective Percent of Date 06/30/2016 06/30/2015 NPL as of NPL as of Collective 06/30/2016 06/30/2015 NPL Cascade $ 12,346,814 $ 6,705,714 7.0281% 6.9562% 0.0719% County Proportionate Share Total $12,346,814 $ 6,705,714 7.0281% 6.9562% 0.0719%

080 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 9- Retirement Plans - Continued Changes in actuarial assumptions and methods: There were no changes in demographic assumptions that affected the measurement of the TPL. There was an adjustment in the discount rate during the measurement period.

Changes in benefit terms: There have been no changes in benefit terms since the previous measurement date.

Changes in proportionate share: There were no changes between the measurement date of the collective Net Pension Liability and the employer’s reporting date that are expected to have a significant effect on the employer’s proportionate share of the collective NPL.

Pension Expense Pension Expense as of 6/30/2017 Employer Proportionate Share $ 1,563,464

At June 30, 2017, the employer recognized a pension expense of $1,563,464 for its proportionate share of the SRS' Pension Expense.

Deferred Inflows and Outflows At June 30, 2016, the employer reported its proportionate share of the Plan’s deferred outflows of resources and deferred inflows of resources from the following sources:

Deferred Outflows of Resources Deferred Inflows of Resources Acutal vs. Expected Experience $ 43,880 $ 9,136 Changes in Assumptions $ 5,343,413 $ 1,989,646 Acutal vs. Expected Investment Earnings $ 674,534 $ 0 Changes in Proportion Share $ $ 63,089 Employer Contributions subsequent to the measurement date - FY 2016 Contributions $ 549,549 $ 0 Total $ 6,611,375 $ 2,061,871

Amounts reported as deferred outflows of resources related to pensions resulting from the employer’s contributions subsequent to the measurement date will be recognized as a reduction of the Net Pension Liability beginning in the year June 30, 2017.

081 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017 Note 9 – Retirement Plans – Continued Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in Pension Expense as follows:

Amount of Deferred Outflows and Deferred Year ended June 30: Inflows Recognized in Future Years as an Increase or (Decrease to Pension Expense 2017 $ 717,558 2018 $ 717,558 2019 $ 1,039,831 2020 $ 914,128 2021 $ 673,968 Thereafter $

Summary of Pension Amounts Total for Employer - Employer's Proportion of TRS, PERS, and SRS Pension Amounts Combined GASB Statement 68, Paragraph 74 requires that when employees are provided benefits through more than one pension system, whether provided through cost-sharing, single-employer or agent pension plans, the employer must combine the amounts reported as a total or aggregate for all pensions.

The employer's The employer's The employer's proportionate proportionate proportionate The employer's share associated share associated share associated Total Pension with PERS with TRS with SRS Amounts Total Pension Liability $ 18,751,515 $ 78,242 n/a $ 18,829,757

Fiduciary Net Position $ 226,356 $ 32,920 n/a $ 259,276

Net Pension Liability $ 18,525,159 $ 45,322 $ 12,346,814 $ 30,917,294

Deferred Outflows of Resources $ 2,972,600 $ 9,030 $ 6,611,375 $ 9,593,005

Deferred Inflows of Resources $ 513,514 $ 8,497 $ 2,061,871 $ 2,583,882

Pension Expense $ 1,078,206 $ 1,589 $ 1,563,464 $ 2,987,684

082 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 10 - Post-Employment Benefits Other Than Pensions Plan Description: Pursuant to the provision of MCA 2-18-704, former employees who retire from the County, and eligible dependents, may continue to participate in the County's health and hospitalization plan for medical and prescription coverage. The County subsidizes the premium rates paid by the retirees by allowing them to participate in the plan at the blended group (implicitly subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to the plan on average than those of active employees. The Plan does not issue separate stand-alone financial reports.

Actuarial methods and assumptions: Following are the actuarial methods and assumptions for the most recent valuation:

(1) Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future, and that actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future.

(2) Calculations are based on the benefits provided under the terms of the substantive plan in effect at the time of each valuation and on the pattern of sharing of costs between the employer and plan members to that point. The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations on the pattern of cost sharing between the employer and plan members in the future.

(3) Actuarial calculations reflect a long-term perspective. Consistent with that perspective, actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets.

4) The actuarial methods and significant assumption are a) Entry Age Normal Cost method. b) Actuarial value of assets is fair value (none at 6/30/17). c) Discount rate is 3.75% d) Salary scale is 3.75% e) Actual healthcare premiums were used for 2018. A rate of 7.5% was used for fiscal year ended 6/30/19 grading to 4.0% for fiscal year ending 6/30/76 and beyond. f) The amortization method used is the level dollar method using a 24 year closed period.

Funding Policy: The County has not advanced-funded or established a funding methodology for the annual Other Post Employment Benefit (OPEB) costs or the net OPEB obligation. The plan is financed on a pay-as -you-go basis.

Annual OPEB Cost and Net OPEB Obligations: The following table shows the County's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County's net OPEB Obligation:

083 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017 Description Amount

Normal Cost (service cost for one year) $ 47,822 Amortization of Unfunded Actuarial Accrued Liability 20,899 68,721

Annual Required Contribution 68,721 Interest on Net OPEB Obligation 34,034 Adjustment to Annual Required Contribution (59,112)

Annual OPEB Cost (Expense) 43,643

Contribution Toward the OPEB Cost (34,446)

Increase in Net OPEB Obligation 9,197 Net OPEB Obligation, Beginning of Year 924,801

Net OPEB Obligation, End of Year $ 933,998

The County's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for the year ended June 30, 2017 and the preceding two years is:

Percentage of Annual Annual OPEB Fiscal Year Ended OPEB Cost Contribution OPEB Cost Obligation 6/30/2017 $ 43,643 $ (34,446) 78.92% $ 933,998 6/30/2016 $ 93,445 $ (27,278) 29.19% $ 924,801 6/30/2015 $ 87,755 $ (18,924) 21.56% $ 858,634

Funded Status and Funding Progress: The funded status of the plan as of June 30, 2017 was as follows:

Actuarial Actuarial Actuarial Unfunded Funded Covered UAAL as a Valuation Date Value of Accrued AAL Ratio (a/b) Payroll (c) Percentage Assets (a) Liability (UAAL) of Payroll (AAL) (b) (b-a) ((b-a)/c) May 31, 2017 $ 0.00 $ 351,951 $ 351,951 0.00% $ 18,336,018 1,91% June 30, 2015 $ 0.00 $ 529,597 $ 529,597 0.00% $ 17,504,322 3.03% June 30, 2013 $ 0.00 $ 1,371,441 $1,371,441 0.00% $ 13,042,160 10.52%

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 and termination, mortality, and the healthcare cost trends. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future.

084 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 11 - Risk Management The County faces a considerable number of risks of loss, including: a) damage to and destruction and loss of property and contents; b) professional liability; c) environmental damage; d) workers' compensation (i.e., employee injuries); e) prisoner medical costs; f) medical insurance costs of employees; g) tort actions; and, h) errors and omissions. A variety of methods is used to provide insurance for these risks. Commercial policies (except vehicle fleet coverage) transfers all risk of loss, except for the deductible amounts, are purchased for property and content damage, employee torts, and professional liabilities. Coverage limits and deductibles on the commercial policies are periodically reviewed so that the County is adequately insured. Settled claims resulting from these risks have not exceeded the commercial insurance coverage in any of the past three years. The insurance premiums for comprehensive coverage are accounted for in the comprehensive insurance special revenue fund. Fleet coverage premium is allocated to each specific fund based on usage. The County Workman’s Compensation insurance is through Montana State Fund. Workers’ compensation premiums are allocated to each specific fund based upon personnel. The majority of the County’s coverage was switched to the Montana Association of Counties (MACo) insurance program on July 1, 1995. The County still maintains its boiler coverage, and some professional liability policies, outside of this program, on commercial policies. The program provides the following coverages: property, general liability, auto liability and physical damage, public officials’ errors and omissions, law enforcement liability, and crime. The County maintains sufficient coverage to meet the $1,500,000 liability exposure imposed by State Statute. The County is uninsured as to prisoner medical costs even though state law makes it liable for all medical costs incurred by prisoners while in the County's custody. In the fiscal period ending June 30, 2017, the County incurred $274,482 in prisoner medical costs. The County also contracts with Planned Parenthood Center to provide health care and mental health services to both County inmates and State inmates. In the fiscal year ended June 30, 2017, the County expended $855,228 for these services. The County receives a reimbursement for non-county inmates that the County houses. This is not a direct dollar reimbursement, but is built into the per diem rate paid by the State and other renters of the facility. The County has no coverage for potential losses from environmental damages. The County has property located within a medium priority State Superfund site. The County is eligible for State aid, which should be adequate to fund any clean-up. Beginning in 2015, the County has a fully insured health insurance program for the County’s employees in which the County pays a monthly premium for this coverage and has no additional liability related to health insurance. This new program has not significantly reduced health insurance coverages from the previous year.

085 CASCADE COUNTY Notes to the Financial Statements Year Ended June 30, 2017

Note 12 - Prior Period Adjustments The County’s financial statements as of June 30,2016, contained the following error in Public Safety fund equity: The 911 Program revenue and related receivable for FY 2016 in the Public Safety Fund was not recorded at the end of year. The fund equity was understated by $388,798. The governmental activities net position and Public Safety fund balance has been restated by an increase of this error in the amount of $388,798.

086 CASCADE COUNTY Great Falls, Montana

Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

Schedule of Proportionate Share of the Net Pension Liability "(Determined as of the Measurement Date)": 2017 2016 PERS SRS TRS PERS SRS TRS Employer's proportion of the net position liability as a percentage 1.087600% 7.028100% 0.0025% 1.098719% 6.956216% 0.0031% Employer's proportionate share of the net pension liability as an amount $ 18,525,159 $ 12,346,814 $ 45,322 $ 15,358,683 $ 6,705,714 $ 50,544 State of Montana's proportionate share of the net pension liability associated with the Employer $ 226,356 $ $ 32.920 $ 188,655 $ $ 41,277 Total $ 18,751,515 $ 12,346,814 $ 78,242 $ 15,547,338 $ 6,705,714 $ 91,821

Employer's pensionable payroll/covered-employee payroll $ 13,027,240 $ 4,961,368 $ 32,205 $ 12,822,270 $ 4,733,393 $ 39,268 Employer's proportionate share of the net pension liability as a percentage of its pensionable payroll/covered-employee payroll 142,20% 248,86% 140.73% 119.781% 141.668% 128.720% Plan fiduciary net position as a percentage of the total pension liability 74,71% 63.00% 66.69% 78.40% 75.40% 69.30%

Schedule of Contributions: 2017 2016 PERS SRS TRS PERS SRS TRS Contractually required contributions $ 1,129,796 $ 549,548 $ 3,465 $ 1,088,888 $ 514,223 $ 2,792 Contributions in relation to the contractually required contributions $ 1,129,796 $ 549,548 $ 3,465 $ 1,103,258 $ 514,223 $ 2,792 Contribution deficiency (excess) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Employer's pensionable payroll/covered-employee payroll $ 14,089,014 $ 4,961,368 $ 39,505 $ 13,027,240 $ 4,961,368 $ 32,205 Contributions as a percentage of pensionable payroll/covered-employee payroll 8.018% 10.37% 8.77% 8.492% 10.37% 8.67% 087 CASCADE COUNTY Great Falls, Montana

Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017 Schedule of Proportionate Share of the Net Pension Liability “(Determined as of the Measurement Date)”: 2015 PERS SRS TRS Employer's proportion of the net position liability as a percentage 1.135009 % 7.138681% 0.0028% Employer's proportionate share of the net pension liability as an amount $ 14,142,334 $ 2,970,906 $ 42,903 State of Montana's proportionate share of the net pension liability associated with the Employer $ 172,699 $ $ 32.041 Total $ 14,315,033 $ 2,970,906 $ 74,944

Employer's pensionable payroll/covered-employee payroll $ 12,848,281 $ 4,616,773 $ 35,164 Employer's proportionate share of the net pension liability as a percentage of its pensionable payroll/covered-employee payroll 110.07% 64,350% 122,01% Plan fiduciary net position as a percentage of the total pension liability 79.90% 87.20% 70,36%

Schedule of Contribution (Determined as of the Reporting Date): 2015 PERS SRS TRS Contractually required contributions $ 1,078,106 $ 480,149 $ 3,365 Contributions in relation to the contractually required contributions $ 1,078,106 $ 480,149 $ 3,365 Contribution deficiency (excess) $ 0 $ 0 $ 0 Employer's pensionable payroll/covered-employee payroll $ 12,822,270 $ 4,733,393 $ 39,268 Contributions as a percentage of pensionable payroll/covered-employee payroll 8.408% 10.14% 8.57%

088 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017 House Bill 454- Permanent Injunction Limits Application of the GABA Reduction passed under HB 454

Guaranteed Annual Benefit Adjustment (GABA) - for PERS After the member has completed 12 full months of retirement, the member’s benefit increases by the applicable percentage (provided below) each January, inclusive of other adjustments to the member’s benefit.

• 3% for members hired prior to July 1, 2007 • 1.5% for members hired on or after July 1, 2007 and before June 30, 2013 • Members hired on or after July 1, 2013: (a) 1.5% for each year PERS is funded at or above 90%; (b) 1.5% is reduced by 0.1% for each 2% PERS is funded below 90%; and (c) 0% whenever the amortization period for PERS is 40 years or more.

2015 Legislative Changes: General Revisions - House Bill 101, effective January 1, 2016 Second Retirement Benefit- for PERS

1. Applies to PERS members who return to active service on or after January 1, 2016. Members who retire before January 1, 2016, return to PERS-covered employment, and accumulate less than 2 years of service credit before retiring again: • refund of member's contributions from second employment plus regular interest (currently 0.25%); • no service credit for second employment; • start same benefit amount the month following termination; and • GABA starts again in the January immediately following second retirement.

089 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

2. For members who retire before January 1, 2016, return to PERS-covered employment and accumulate two or more years of service credit before retiring again: • member receives a recalculated retirement benefit based on laws in effect at second retirement; and, • GABA starts in the January after receiving recalculated benefit for 12 months. 3. For members who retire on or after January 1, 2016, return to PERS-covered employment and accumulate less than 5 years of service credit before retiring again: • refund of member's contributions from second employment plus regular interest (currently 0.25%); • no service credit for second employment; • start same benefit amount the month following termination; and, • GABA starts again in the January immediately following second retirement. 4. For members who retire on or after January 1, 2016, return to PERS-covered employment and accumulate five or more years of service credit before retiring again: • member receives same retirement benefit as prior to return to service; • member receives second retirement benefit for second period of service based on laws in effect at second retirement; and • GABA starts on both benefits in January after member receives original and new benefit for 12 months. Revise DC Funding Laws - House Bill 107, effective July 1, 2015 Employer Contributions and the Defined Contribution Plan - for PERS and MUS-RP The PCR was paid off effective March 2016 and the contributions of 2.37%, .47%, and the 1.0% increase previously directed to the PCR are now directed to the Defined Contribution or MUS-RP member's account.

Changes in Actuarial Assumptions and Methods Method and assumptions used in calculations of actuarially determined contributions The following addition to the actuarial assumptions was adopted in 2014 based upon implementation of GASB Statement 68: Admin Expense as % of Payroll 0.27%

There were no changes following the 2013 Economic Experience study.

090 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

The following Actuarial Assumptions are from the June 2010 Experience Study: General Wage Growth* 4.25% *Includes inflation at 3.00% Merit increase 0% to 6% Investment rate of return 7.75 percent, net of pension plan investment expense, and including inflation Asset valuation method 4-year smoothed market Actuarial cost method Entry age Amortization method Level percentage of pay, open

TRS - Teachers’ Retirement System Changes of Benefit Terms: The following changes to the plan provision were made as identified: The 2013 Montana Legislature passed HB 377 which provides additional revenue and created a two tier benefit structure. A Tier One Member is a person who first became a member before July 1, 2013 and has not withdrawn their member's account balance. A Tier Two Member is a person who first becomes a member on or after July 1, 2013 or after withdrawing their member's account balance, becomes a member again on or after July 1, 2013.

The second tier benefit structure for members hired on or after July 1, 2013 is summarized below.

1. Final Average Compensation: average of earned compensation paid in five consecutive years of full-time service that yields the highest average 2. Service Retirement: Eligible to receive a service retirement benefit if the member has been credited with at least five full years of creditable service and has attained the age of 60; or has been credited with 30 or more years of full-time or part-time creditable service and has attained age 55 3. Early Retirement: Eligible to receive an early retirement allowance if a member is not eligible for service retirement but has at least five years of creditable service and attained age 55 4. Professional Retirement Option: if the member has been credited with 30 or more years of service and has attained the age of 60 they are eligible for an enhanced allowance equal to 1.85% of average final compensation times all service at retirement. Otherwise, the multiplier used to calculate the retirement allowance will be equal to 1.67% 5. Annual Contribution: 8.15% of member's earned compensation

091 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

1. Supplemental Contribution Rate: On or after July 1, 2023, the TRS Board may require a supplemental contribution up to 0.5% if the following three conditions are met: (a) The average funded ratio of the System based on the last three annual actuarial valuations is equal to or Jess than 80%; and (b) The period necessary to amortize all liabilities of the System based on the latest annual actuarial valuation is greater than 20 years; and (c) A State or employer contribution rate increase or a flat dollar contribution to the Retirement System Trust fund has been enacted that is equivalent to or greater than the supplemental contribution rate imposed by the TRS Board. (7) Disability Retirement: A member will not be eligible for a disability retirement if the member is or will be eligible for a service retirement on the date of termination (8) Guaranteed Annual Benefit Adjustment (GABA): (a) If the most recent actuarial valuation shows that Retirement System liabilities are at least 90% funded and the provision of the increase is not projected to cause the System's liabilities to be less than 85% funded, the GABA may increase from the 0.5% floor up to 1.5%, as set by the Board.

HB 377 increased revenue from the members, employers and the State as follows: • Annual State contribution equal to $25 million paid to the System in monthly installments. • One-time contribution payable to the Retirement System by the trustees of a school district maintaining a retirement fund. The one-time contribution to the Retirement System shall be the amount earmarked as an operating reserve in excess of20% of the adopted retirement fund budget for the fiscal year 2013. The amount received was $22 million in FY 2014. • 1% supplemental employer contribution. This will increase the current employer rates: ∗ School Districts contributions will increase from 7.47% to 8.47% ∗ The Montana University System and State Agencies will increase from 9.85% to 10.85%. ∗ The supplemental employer contribution will increase by 0.1% each fiscal year for fiscal year 2014 thru fiscal year 2024. Fiscal years beginning after June 30, 2024 the total supplemental employer contribution will be equal to 2%. • Members hired prior to July I, 2013 (Tier 1) under HB 3 77 are required to contribute a supplemental contribution equal to an additional I% of the member's earned compensation. • Each employer is required to contribute 9.85% of total compensation paid to all re-employed TRS retirees employed in a TRS reportable position to the System.

Changes in actuarial assumptions and other inputs: The following changes to the actuarial assumptions were adopted in 2016: • The normal cost method has been updated to align the calculation of the projected compensation and the total present value of plan costs over future compensation. The following changes to the actuarial assumptions were adopted in 2015: • Correctly reflect the proportion of members that are assumed to take a refund of contributions upon termination and appropriately reflect the three year COLA deferral period for Tier 2 Members. 092 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

• The 0.63% load applied to the projected retirement benefits of the university members "to account for larger than average annual compensation increases observed in the years immediately preceding retirement" is not applied to benefits expected to be paid to university members on account of death, disability and termination (prior to retirement eligibility. • The actuarial valuation was updated to reflect the assumed rate of retirement for university members at age 60 is 8.50% as stated in the actuarial valuation report. • The actuarial valuation was updated to reflect the fact that vested terminations are only covered by the $500 death benefit for the one year following their termination and, once again when the terminated member commences their deferred retirement annuity (they are not covered during the deferral period). Additionally, only the portion of the terminated members that are assumed to "retain membership in the System" are covered by the $500 death benefit after termination.

The following changes to the actuarial assumptions were adopted in 2014: • Assumed rate of inflation was reduced from 3.50% to 3.25% • Payroll Growth Assumption was reduced from 4.50% to 4.00% • Assumed real wage growth was reduced from 1.00% to 0.75% • Investment return assumption was changed from net of investment and administrative expenses to net of investment expenses only. • Mortality among contributing members, service retired members, and beneficiaries was updated to the following: For Males: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back four years, with mortality improvements projected by Scale BB to 2018. For Females: RP 2000 Healthy Annuitant Mortality Table for ages 50 and above and the RP 2000 Combined Healthy Annuitant Mortality Table for ages below 50, set back two years, with mortality improvements projected by Scale BB to 2018. • Mortality among disabled members was updated to the following: For Males: RP 2000 Disabled Mortality Table for Males, set forward one year, with mortality improvements projected by Scale BB to 2018. For Females: RP 2000 Disabled Mortality Table for Females, set forward five years, with mortality improvements projected by Scale BB to 2018.

093 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

Method and assumptions used in calculations of actuarially determined contributions: Actuarial cost method Entry age Amortization method Level percentage of pay, open Remaining amortization period 24 years Asset valuation method 4-year smoothed market Inflation 3.25 percent Salary increase 4.00 to 8.51 percent, including inflation for Non- University Members and 5.00% for University Members; Investment rate of return 7.75 percent, net of pension plan investment expense, and including inflation

SRS- Sheriffs’ Retirement System Changes of Benefit Terms: The following changes to the plan provision were made as identified:

2016 Legislative Changes: None

Changes in Actuarial Assumptions and Methods Method and assumptions used in calculations of actuarially determined contributions

The following change to the actuarial assumptions was adopted in 2016: SRS Discount rate – 6.86 percent, which is a blend of the assumed Used to measure the TPL long-term expected rate of return of 7.75% on System’s investments and a municipal bond index rate of 3.80%

The following change to the actuarial assumptions was adopted in 2015:

SRS Discount rate - 5.93 percent, which is a blend of the assumed long- Used to measure the term expected rate of return of 7.75% onSystem’s TPL investments and a municipal bond index rate of 3.01%.

The following addition to the actuarial assumptions was adopted in 2014 based upon implementation of GASB Statement.

094 CASCADE COUNTY Great Falls, Montana

Notes to Schedule of Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Montana Retirement System

Year Ended June 30, 2017

Admin Expense as % of Payroll 0.17% SRS Discount rate - 7.75 percent, which is the assumed long-term Used to measure the expected rate of return on System’s TPL investments

The following change to the actuarial assumptions was adopted in 2013:

SRS Discount rate - 6.68 percent, which is a blend of the assumed Used to measure the long-term expected rate of return of 7.82% on TPL System’s investments and a municipal bond index rate of 4.27%.

There were no changes following the 2013 Economic Experience study.

The following Actuarial Assumptions are from the June 2010 Experience Study:

General Wage Growth* 4.00% *Includes inflation at 3.00% Merit increase 0% to 7.3% Investment rate of return 7.75 percent, net of pension plan investment expense, and including inflation

Asset valuation method 4-year smoothed market Actuarial cost method Entry age Amortization method Level percentage of pay, open

095 CASCADE COUNTY

Other Post Employment Benefits Schedule of Finding Progress

For the Year Ended June 30, 2017

Actuarial Actuarial Accued UAAL as a Actuarial Value of Liability Unfunded Funded Covered Percentage Valuation Assets (AAL) Entry AAL (UAAL) Ratio Payroll (c) Of Payroll Date (a) Age (b) (b-a) (a/b) ((b-a)/c) 05/31/2017 $0 $ 351,951 $ 351,951 0.00% $18,336,018 1.91% 06/30/2015 $0 $ 529,597 $ 529,597 0.00% $17,504,322 3.03% 06/30/2013 $0 $1,371,441 $1,371,441 0.00% $13,042,160 10.52%

096 Cascade County Budgetary Comparison Schedule June 30, 2017

1000 General Fund Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 1,847,616 $ 1,847,616 $ 2,261,208 $ 413,592 Charges for goods and services 520,550 520,550 662,963 142,413 Licenses and permits 3,500 3,500 7,900 4,400 Taxes 9,906,475 9,790,469 9,767,777 (22,692) Investment income 9,000 9,000 15,530 6,530 Fines and forfeitures 345,000 345,000 324,881 (20,119) Other revenue 79,000 79,000 46,042 (32,958) Total revenues 12,711,141 12,595,135 13,086,301 491,166 Expenditures General government 10,397,117 10,635,639 9,992,925 642,714 Debt service: Interest 7,593 7,593 7,593 - Principal 176,036 176,036 138,941 37,095 Capital Outlay 50,671 38,671 27,693 10,978 Total expenditures 10,631,417 10,857,939 10,167,152 690,787 Revenues over (under) expenditures 2,079,724 1,737,196 2,919,149 1,181,953 Transfers in (out) (2,796,169) (2,513,447) (2,490,296) 23,151 Net change in fund balances (716,445) (776,251) 428,853 1,205,104 Fund balances - beginning 2,614,286 2,614,286 2,614,286 - Fund balances - ending $ 1,897,841 $ 1,838,035 $ 3,043,139 $ 1,205,104

097 Cascade County Budgetary Comparison Schedule June 30, 2017

2110 Road Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 2,000 $ 2,000 $ 8,708 $ 6,708 Licenses and permits 2,875 2,875 13,012 10,137 Taxes 1,843,894 1,777,628 1,777,804 176 Investment income - - 7,449 7,449 Other revenue 45,471 45,471 24,012 (21,459) Total revenues 1,894,240 1,827,974 1,830,985 3,011 Expenditures Public works 4,866,217 4,218,775 2,364,366 1,854,409 Capital Outlay - 648,442 2,372,853 (1,724,411) Total expenditures 4,866,217 4,867,217 4,737,219 129,998 Revenues over (under) expenditures (2,971,977) (3,039,243) (2,906,234) 133,009 Transfers in (out) 2,961,288 2,938,191 2,918,312 (19,879) Net change in fund balances (10,689) (101,052) 12,078 113,130 Fund balances - beginning 727,656 727,656 727,656 - Fund balances - ending $ 716,967 $ 626,604 $ 739,734 $ 113,130

098 Cascade County Budgetary Comparison Schedule June 30, 2017

2301 Public Safety Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 5,252,002 $ 5,252,002 $ 6,993,831 $ 1,741,829 Licenses and permits 27,278 27,278 22,900 (4,378) Taxes 5,692,541 5,608,767 5,609,599 832 Investment income 5,000 5,000 18,305 13,305 Other revenue 28,000 33,000 197,510 164,510 Total revenues 11,004,821 10,926,047 12,842,145 1,916,098 Expenditures Public safety 12,572,398 12,637,398 12,371,094 266,304 Public health 10,000 10,000 9,925 75 Capital outlay - - 3,538 (3,538) Total expenditures 12,582,398 12,647,398 12,384,557 262,841 Revenues over (under) expenditures (1,577,577) (1,721,351) 457,588 2,178,939 Transfers in (out) (112,383) 25,505 6,864 (18,641) Sale of capital assets - - 14 14 Net change in fund balances (1,689,960) (1,695,846) 464,466 2,160,312 Fund balances - beginning 3,966,852 3,966,852 3,966,853 - Prior period adjustments - - 388,798 (388,798) Fund balances – beginning restated 3,966,852 3,966,852 4,355,651 (388,798) Fund balances - ending $ 2,276,892 $ 2,271,006 $ 4,431,317 $ 1,771,514

099 Cascade County Combining Balance Sheets Non-major Governmental Funds June 30, 2017

Total Non- Special Capital Major Revenue Debt Service Projects Governmental Funds Funds Funds Funds Assets Cash and investments 4,991,315 561,181 2,755,089 $ 8,307,585 Accounts receivable 808,020 - 50,644 858,664 Loans receivable 177,093 - - 177,093 Taxes and assessments receivable 227,010 12,535 1,494 241,039 Inventory 138,319 - - 138,319 Prepaid expenses 5,216 - - 5,216 Total assets $ 6,346,973 $ 573,716 $ 2,807,227 $ 9,727,916 Liabilities, deferred inflows, & fund balances Liabilities Accounts payable 196,817 - 197,070 393,887 Accrued payroll 264,315 - - 264,315 Due to other funds 195,661 - - 195,661 Total liabilities 656,793 - 197,070 853,863 Deferred inflows Deferred tax revenue 261,816 35,694 1,662 299,172 Total deferred inflow 261,816 35,694 1,662 299,172 Fund balances Nonspendable 143,534 - - 143,534 Restricted 1,392,509 415,326 - 1,807,835 Committed 1,038,720 755 - 1,039,475 Assigned 2,863,902 125,781 2,608,495 5,598,178 Unassigned (10,301) (3,840) (14,141) Total fund balances 5,428,364 538,022 2,608,495 8,574,881 Total liabilities, deferred inflows, & fund balances $ 6,346,973 $ 573,716 $ 2,807,227 $ 9,727,916

100 Cascade County Combining Statement of Revenues, Expenditures and Changes in Fund Balance Non-Major Governmental Funds June 30, 2017

Total Non- Special Capital Major Revenue Debt Service Projects Governmental Funds Funds Funds Funds Revenues Intergovernmental sources $ 4,019,278 $ - $ 355,665 $ 4,374,943 Charges for goods and services 2,828,618 - 10,000 2,838,618 Licenses and permits 155,880 - - 155,880 Taxes 7,363,348 11,840 242 7,375,430 Investment income 12,094 3,148 16,785 32,027 Fines and forfeitures 31,296 - - 31,296 Other revenue 609,435 7,566 14,193 631,194 Total revenues 15,019,949 22,554 396,885 15,439,388 Expenditures Current Public works 770,596 - 87 770,683 General government 1,626,658 4,781 75,916 1,707,355 Public safety 2,600,414 - - 2,600,414 Public health 4,345,877 - - 4,345,877 Social and economic 832,074 - - 832,074 Culture and recreation 535,450 - - 535,450 Environmental management 14,055 - - 14,055 Debt service - Principal - 930 - 930 Interest - 6,620 - 6,620 Capital Outlay 202,377 - 3,048,701 3,251,078 Total expenditures 10,927,501 12,331 3,124,704 14,064,536 Revenues over (under) expenditures 4,092,448 10,223 (2,727,819) 1,374,852 Other financing sources (uses) Transfers in 1,244,320 70,874 1,118,541 2,433,735 Transfers out (6,236,170) (130,123) - (6,366,293) Sale of Capital assets - - 4,643 4,643 Proceeds from loan - - 2,000,000 2,000,000 Total other financing sources (uses) (4,991,850) (59,249) 3,123,184 (1,927,915) Net change in fund balances (899,402) (49,026) 395,365 (553,063) Fund balances - beginning 6,327,763 587,049 2,213,131 9,127,943 Fund balances - ending $ 5,428,361 $ 538,023 $ 2,608,496 $ 8,574,880

101 NON-MAJOR SPEICAL REVENUE FUNDS Special revenue funds account for resources and expenditures which are designated by law or contractual agreement for specified functions or activities and are legally required to be accounts for in separate funds. Such resources are derived from specific taxes, federal grants, and entitlements.

Road Materials- A rural levy that purchases road materials for road improvements. Bridge/County Roads/- Responsible for constructing, maintaining, and repairing County owned public bridges and roads. Weed Control- Established to finance the Noxious Weed Control Board operations. Predatory Animal Control- Established to pay for the cost of predator control on livestock. State Fair- Established to secure, equip, maintain, and operate a county fair. District Court- Established to pay the Clerk of Court and some District Court costs. Comprehensive Insurance- Established to pay the County’s comprehensive and liability insurance. Mosquito Control- Established to finance the Mosquito Control Board operations. Parks- Established to maintain, operate, and equip parks. Library- Established to maintain and operate libraries. Emergency Medical Service- Established to provide rural emergency medical services. Planning Dept.- Established to finance the operations of the Planning Board. Health Department- Established to operate the City-County Health Department. Mental Health- Established to finance the operations of the Mental Health Board. Senior Citizens- Established to provide certain sources of Area VIII Agency on Aging. County Extension- Levy to provide support for the needs of the Cascade County Extension Agents. Senior Transportation- Established to provide transportation for senior and disabled citizens. Fire Council- Established to protect range, farm, and forest resources. Museums- Established to maintain and operate museums. Workmen’s Comp- A fund used for making the payments for workman’s compensation. Permissive Levy- Established to provide for medical insurance cost increase for County employees. WINDY- To account for contributions for renewable energy sources. Drug Forfeitures- Established to account for all drug seizure assets. Federal Equitable Share- To account for County share of drug forfeiture revenues. CDBG (Community Development Block Grant) Revolving- Established for community development loans. Records Preservation- Established to preserve county records. Sheriff Co Work Program- Established to monitor the costs and contributions to the work program of jail inmates. Public Safety 24/7 Program- Established to collect fees for breath alcohol monitors and split with Intoximeters. #6 Light Maint. District- Established to collect assessment fees and pay utility costs for the light district. #13 Light Maint. District- Established to collect assessment fees and pay utility costs for the light district. #17 Light Maint. District- Established to collect assessment fees and pay utility costs for the light district. #21 Light Maint. District- Established to collect assessment fees and pay utility costs for the light district. #23 Light Maint. District- Established to collect assessment fees and pay utility costs for the light district. Gibson Flats O & M- Established to collect assessment fees for the payment of operation and maintenance costs for the drainage district. Park Garden O & M- Established to account for assessments used to repair Park Garden Paving RID. Gannon Flood Road O & M- Established to account for assessments used to repair Gannon/Flood Road RID. Whitetail Lane O & M- Established to account for assessments used to repair Whitetail Lane RID. Alcohol Traffic Safety- Established to account for State DUI reinstatement fees that are disbursed to the DUI Task Force by the County. 102 Gasoline Tax- Established to account for State funds recouped from the gasoline tax. Motor Vehicle Disposal- Established to pay for junk vehicle removal. Road Dept. Clean-up- Established to account for an environmental clean-up at the old Road Department site. Weed Trust Fund- Established to account for state funds granted to the County for weed control services. Sun River Valley Ditch- A grant to assist in controlling noxious weeds in the Sun River Valley Ditch project. Health Dept. State Grants- A grant to increase the outreach to eligible children in the HMK program. County Land Information- Established to account for the County portion of a GIS fee mandated by the State. Community Decay- Established to enforce County Community decay ordinance. Tobacco- Established to account for federal grants awarded to fun tobacco prevention services. Mental Health Center Grants- Established to account for funds for the Crisis Intervention and Jail Diversion project. Juv. Det. Center- Established to track the revenues and expenses of the Juvenile Detention Center. Medical Alert- Aging Ser. - Established to account for funds to purchase personal medical alert devices for senior citizens. Forest Reserve Title III- To account for funds received from the Forest Service. County Attorney Grants- Established to account for grants received by the County Attorney. Crime Control- Juvenile- Established to account for state general fund dollars that help operate the Juvenile Detention Center. Victim Witness Program- Established to account for state general fund dollars that help provide victim witness protection. Public Safety Grants- Established to account for federal grants that help provide Public Safety. Commodity Food Dist. - To account for granted commodities received and distributed. Homeland Security Grants- Established for a federal grant purposed for homeland security. Sponsored CTEP Grants- A fund to account for Community Transportation Enhancement Program (CTEP) that the County sponsors. Community Grants- To account for grants that the county is a partner with other community organizations. Public Health Emergency Prepared- A grant to help combat and prevent bioterrorism. Cancer- Established to account for the federal grant that as awarded to fund cancer services. Air Quality Control- Established to fund air pollution monitoring. EPA (Environmental Protection Agency) Grants- Established for a federal grant purposed for environmental protection. W.I.C- Established to account for a grant to provide services for Women, Infant, and Children nutrition, Home Visiting- Federal Funds- Established for a federal and state grant to provide services for Home Visitor’s to teach parents at their own homes. HIV Consortia- Established to account for the federal grant that was awarded to fund HIV consortia. Fetal Alcohol Syndrome- Account for a grant to fund education to high risk mothers-to-be who have a history of alcohol abuse. Immunization Projects- Established to account for a federal grant awarded for immunization projects. AIDS/HIV Testing- Established to account for federal grants awarded to fund AIDS/HIV prevention services. Direct Services- Aging- A grant that provides home attendant, caregiver and ombudsman services to seniors. Contracted Services- Aging- Provides funding to senior centers for services. Ryan White- Established to account for early intervention services for HIV positive clients. Senior Nutrition- Aging- Established to account for federal grants awarded to fund senior nutrition services. ADRC- Aging- Established to account for Montana’s Aging and Disability Resource Center Grant. RSVP- Aging Services- Established to account for a grant that funds the Retired Senior Volunteer Program. Administrative- Aging- A federal grant for the administrative costs of Area VIII Aging Services. Foster Grandparents- To account for the federal grants awarded to fund the Foster Grandparents Program.

103 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017 2150 2130 Predatory 2111 Road Bridge/County 2140 Weed Animal Materials Roads Control Control Assets Cash and investments $ 21,896 $ 21,026 $ 432,094 $ 1,847 Accounts receivable - - 5,496 - Loans receivable - - - - Taxes and assessments receivable 6,357 48,655 8,087 825 Inventory - - 58,852 - Prepaid expenses - - - - Total assets $ 28,253 $ 69,681 $ 504,529 $ 2,672

Liabilities, deferred inflows, and fund balances Liabilities Accounts payable - - 5,311 - Accrued payroll - - 1,430 - Due to other funds - - - - Total liabilities - - 26,741 - Deferred inflows Deferred tax revenue 6,625 54,445 9,866 833 Total deferred inflow 6,625 54,445 9,866 833 Fund balances Nonspendable - - 58,852 Restricted - - - 1,839 Committed 21,596 15,236 22,628 - Assigned 32 - 386,442 - Unassigned - - - - Total fund balances 21,628 15,236 467,922 1,839

Total liabilities, deferred inflows, and fund balances $ 28,253 $ 69,681 $ 504,529 $ 2,672

104 2190 2200 2160 State 2180 District Comprehensive Mosquito 2210 Parks 2220 Fair Court Insurance Control Library

$ 12,907 $ 109,966 $ 588,816 $ 130,888 $ 16,307 $ 11,947 ------29,690 20,140 8,967 4,791 - 8,317 - - - 79,467 ------$ 42,597 $ 130,106 $ 597,783 $ 215,146 $ 16,307 $ 20,264

- 1,809 4,120 4,139 32 66 - 23,715 - 15,695 - 2,187 ------25,524 4,120 19,834 32 2,253

33,192 23,875 10,606 7,121 - 10,961 33,192 23,875 10,606 7,121 - 10,961

- - - 79,467 ------9,405 76,819 112,294 35,680 1,556 7,050 - 3,888 470,763 73,044 14,719 ------9,405 80,707 583,057 188,191 16,275 7,050

$ 42,597 $ 130,106 $ 597,783 $ 215,146 $ 16,307 $ 20,264

105 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017 2230 Emergency Medical 2250 Planning 2270 Health 2271 Mental Service Dept Department Health Assets Cash and investments $ 55,036 $ 107,773 $ 221,268 $ 37,146 Accounts receivable - - 89,662 - Loans receivable - - - - Taxes and assessments receivable 1,528 8,002 13,546 2,553 Inventory - - - - Prepaid expenses - - 5,216 - Total assets $ 56,564 $ 115,775 $ 329,692 $ 39,699 Liabilities, deferred inflows, and fund balances Liabilities Accounts payable 1,116 5,053 42,218 - Accrued payroll 1,684 8,093 57,108 - Due to other funds - - - - Total liabilities 2,800 13,146 99,326 - Deferred inflows Deferred tax revenue 2,007 9,543 16,112 3,063 Total deferred inflow 2,007 9,543 16,112 3,063 Fund balances Nonspendable - - 5,216 - Restricted - - - - Committed 9,736 33,850 143,233 8,230 Assigned 42,021 59,236 65,805 28,406 Unassigned - - - - Total fund balances 51,757 93,086 214,254 36,636 Total liabilities, deferred inflows, and fund balances $ 56,564 $ 115,775 $ 329,692 $ 39,699

106 2372 2280 Senior 2290 County 2320 Senior 2342 Fire 2360 Workmen’s Citizens Extension Transportation Council Museums Comp

$ 107,412 $ 55,471 $ 83,793 $ 7,888 $ 21,212 $ 9,994 ------7,217 5,532 5,097 - 6,344 ------$ 114,629 $ 61,003 $ 88,890 $ 7,888 $ 27,556 $ 9,994

- 655 1,612 54 - 410 - 1,800 3,819 ------2,455 5,431 54 - 410

8,291 6,783 5,862 - 7,799 - 8,291 6,783 5,862 - 7,799 -

------26,212 21,674 20,996 1,100 19,757 - 80,126 30,091 56,601 6,734 - 9,584 ------106,338 51,765 77,597 7,834 19,757 9,584 $ 114,629 $ 61,003 $ 88,890 $ 7,888 $ 27,556 $ 9,994

107 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017

2373 2389 2391 Federal Permissive WINDY 2390 Drug Equitable Levy Forfeitures Share Assets Cash and investments $ 135,465 $ 1,427 $ 24,934 $ 4,394 Accounts receivable - - 615 - Loans receivable - - - - Taxes and assessments receivable 40,796 - - - Inventory - - - - Prepaid expenses - - - - Total assets $ 176,261 $ 1,427 $ 25,549 $ 4,394 Liabilities, deferred inflows, and fund balances Liabilities Accounts payable - 40 - 1,099 Accrued payroll - - - - Due to other funds - - - - Total liabilities - 40 - 1,099 Deferred inflows Deferred tax revenue 44,154 - - - Total deferred inflow 44,154 - - - Fund balances Nonspendable - - - - Restricted - - 10,135 1,980 Committed 132,107 542 4,392 1,315 Assigned - 845 11,022 - Unassigned - - - - Total fund balances 132,107 1,387 25,549 3,295 Total liabilities, deferred inflows, and fund balances $ 176,261 $ 1,427 $ 25,549 $ 4,394

108 2392 2395 Sheriff 2398 Public 2406 #6 2413 #13 C.D.B.G. - 2393 Records Co Work Safety/24/7 Light Maint. Light Maint Revolving Preservation Program. Program District District

$ 28,024 $ 50,080 $ 1,458 $ 47,411 $ 119 $ 68 - 3,872 - - - - 177,093 ------(1) ------$ 205,117 $ 53,952 $ 1,458 $ 47,411 $ 118 $ 68

- 2,108 - 2,603 46 35 ------2,108 - 2,603 46 35

------

------205,117 - - - 72 33 - 8,000 - 3,360 - - - 43,844 1,458 41,448 ------205,117 51,844 1,458 44,808 72 33 $ 205,117 $ 53,952 $ 1,458 $ 47,411 $ 118 $ 68

109 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017 2417 #17 2421 #21 2423 #23 2525 Gibson Light Maint Light Maint Light Maint Flats - District District District O & M Assets Cash and investments $ 878 $ 45 $ 5,480 $ 59,385 Accounts receivable - - - - Loans receivable - - - - Taxes and assessments receivable 80 45 393 19 Inventory - - - - Prepaid expenses - - - - Total assets $ 958 $ 90 $ 5,873 $ 59,404 Liabilities, deferred inflows, and fund balances Liabilities Accounts payable 429 46 1,582 - Accrued payroll - - - - Due to other funds - - - - Total liabilities 429 46 1,582 - Deferred inflows Deferred tax revenue 94 45 442 28 Total deferred inflow 94 45 442 28 Fund balances Nonspendable - - - - Restricted 435 (1) 3,849 59,376 Committed - - - - Assigned - - - - Unassigned - - - - Total fund balances 435 (1) 3,849 59,376 Total liabilities, deferred inflows, and fund balances $ 958 $ 90 $ 5,873 $ 59,404

110 2526 Park 2527 2528 2820 2830 Motor Garden Gannon/Flood Whitetail 2810 Alcohol Gasoline Vehicle O & M Road O&M Lane O&M Traffic Safety Tax Disposal

$ 20,122 $ 17,904 $ 1,483 $ 10,029 $ 15,012 $ 19,861 ------(4) (1) (10) ------$ 20,118 $ 17,903 $ 1,473 $ 10,029 $ 15,012 $ 19,861

- - - 2,047 - 992 - - - - - 1,524 ------2,047 - 2,516

------

------20,118 17,903 1,473 - - 17,345 - - - 3,225 15,012 - - - - 4,757 ------20,118 17,903 1,473 7,982 15,012 17,345

$ 20,118 $ 17,903 $ 1,473 $ 10,029 $ 15,012 $ 19,861

111 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017 2842 Sun 2855 Health 2835 Road 2841 Weed River Valley Dept. State Dept Clean-Up Trust Fund Ditch Grants Assets Cash and investments $ 102,212 $ 24,661 $ 692 $ 2,973 Accounts receivable - - - 8,010 Loans receivable - - - - Taxes and assessments receivable - - - - Inventory - - - - Prepaid expenses - - - - Total assets $ 102,212 $ 24,661 $ 692 $ 10,983

Liabilities, deferred inflows, and fund balances Liabilities Accounts payable - - - 58 Accrued payroll - - - - Due to other funds - - - - Total liabilities - - - 58 Deferred inflows Deferred tax revenue - - - - Total deferred inflow - - - - Fund balances Nonspendable - - - - Restricted - - - 10,925 Committed 1,500 11,123 - - Assigned 100,712 13,538 692 - Unassigned - - - - Total fund balances 102,212 24,661 692 10,925 Total liabilities, deferred inflows, and fund balances $ 102,212 $ 24,661 $ 692 $ 10,983

112 2859 County 2863 2865 Mental 2893 Medical Land Community 2864 Health Center 2870 Juv Det Alert - Aging Information Decay Tobacco Grants Center Ser

$ - $ 59,494 $ - $ 17,048 $ 965,890 $ 27,048 1,175 - 18,000 1,950 197,714 ------45 ------$ 1,175 $ 59,539 $ 18,000 $ 18,998 $ 1,163,604 $ 27,048

389 - 2,459 18,998 33,557 - - - 1,651 - 55,600 - 6,908 - 13,663 - - - 7,297 - 17,773 18,998 89,157 -

- 69 - - - - - 69 - - - -

------8,618 - - 209,699 - - 50,852 227 - 864,748 27,048 (6,122) - - - - - (6,122) 59,470 227 - 1,074,447 27,048

$ 1,175 $ 59,539 $ 18,000 $ 18,998 $ 1,163,604 $ 27,048

113 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017

2902 Forest 2906 County 2914 Crime 2917 Victim Reserve Title Attorney Control- Witness III Grants Juvenile Program Assets Cash and investments $ 93,110 $ 14,092 $ 6,747 $ 6,734 Accounts receivable - - 10,679 - Loans receivable - - - - Taxes and assessments receivable - - - - Inventory - - - - Prepaid expenses - - - - Total assets $ 93,110 $ 14,092 $ 17,426 $ 6,734

Liabilities, deferred inflows, and fund balances Liabilities Accounts payable - 58 1,027 4,608 Accrued payroll - 1,836 - - Due to other funds - - - - Total liabilities - 1,894 1,027 4,608 Deferred inflows Deferred tax revenue - - - - Total deferred inflow - - - - Fund balances Nonspendable - - - - Restricted - 12,198 16,396 - Committed 11,243 - - - Assigned 81,867 - 3 2,126 Unassigned - - - - Total fund balances 93,110 12,198 16,399 2,126 Total liabilities, deferred inflows, and fund balances $ 93,110 $ 14,092 $ 17,426 $ 6,734

114 2929 2956 2963 Public 2918 Public 2926 Homeland Sponsored 2960 Health Safety Commodity Security CTEP Community Emergency Grants Food Dist Grants Grants Grants Prepared

$ 5,982 $ 58,672 $ - $ 26,796 $ - $ 9,712 - - 39,061 - 15,048 21,327 ------$ 5,982 $ 58,672 $ 39,061 $ 26,796 $ 15,048 $ 31,039

- 537 649 - 1,502 1,010 - 1,625 17,916 - - 1,895 - - 21,506 - 12,833 - - 2,162 40,071 - 14,335 2,905

------

------56,509 - 26,796 713 28,134 1,400 - - - - - 4,582 1 ------(1,010) - - - 5,982 56,510 (1,010) 26,796 713 28,134

$ 5,982 $ 58,672 $ 39,061 $ 26,796 $ 15,048 $ 31,039

115 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017

2967 Air Quality 2969 EPA 2966 Cancer Control Grants 2971 W.I.C.

Assets $ 30,556 $ 6,891 $ 1,570 $ - Cash and investments 50,738 1,285 3,886 60,500 Accounts receivable - - - - Loans receivable - - - - Taxes and assessments receivable - - - - Inventory - - - - Prepaid expenses $ 81,294 $ 8,176 $ 5,456 $ 60,500 Total assets

Liabilities, deferred inflows, and fund balances Liabilities 1,026 139 8,594 1,162 Accounts payable 1,971 - - 13,303 Accrued payroll - - - 35,438 Due to other funds 2,997 139 8,594 49,903 Total liabilities Deferred inflows - - - - Deferred tax revenue - - - - Total deferred inflow Fund balances Nonspendable - - - - Restricted - 8,037 - - Committed 35,036 - - - Assigned 43,261 - - 10,597 Unassigned - - (3,138) - Total fund balances 78,297 8,037 (3,138) 10,597 Total liabilities, deferred inflows, $ 81,294 $ 8,176 $ 5,456 $ 60,500 and fund balances

116 2973 Home 2976 Fetal 2977 2979 2980 Direct Visiting - 2975 Hiv Alcohol Immunization Aids/Hiv Services - Federal Funds Consortia Syndrome Projects Testing Aging

$ - $ - $ 9,656 $ 4,608 $ - $ 320,083 135,597 13,565 - 8,460 9,816 ------$ 135,597 $ 13,565 $ 9,656 $ 13,068 $ 9,816 $ 320,083

14,708 178 - 45 79 1,258 3,798 - - - 473 8,888 1,761 13,417 - - 6,387 - 20,267 13,595 - 45 6,939 10,146

------

------309,937 - - - 5,093 - - 115,330 - 9,656 7,930 2,877 - - (30) - - - - 115,330 (30) 9,656 13,023 2,877 309,937

$ 135,597 $ 13,565 $ 9,656 $ 13,068 $ 9,816 $ 320,083

117 Cascade County Combining Balance Sheets Non-Major Special Revenue Funds June 30, 2017

2981 2984 Contracted 2983 Senior ADRC - Services - 2982 Ryan Nutrition - Aging Aging White Aging Assets Cash and investments $ 140,281 $ 1 $ 394,156 $ 20,221 Accounts receivable - - 2,166 - Loans receivable - - - - Taxes and assessments receivable - - - - Inventory - - - - Prepaid expenses - - - - Total assets $ 140,281 $ 1 $ 396,322 $ 20,221

Liabilities, deferred inflows, and fund balances Liabilities Accounts payable 1,478 - 9,666 (21) Accrued payroll 1,192 - 10,327 - Due to other funds - - - - Total liabilities 2,670 - 19,993 (21) Deferred inflows Deferred tax revenue - - - - Total deferred inflow - - - - Fund balances Nonspendable - - - - Restricted 69,061 - 376,329 20,242 Committed - - - - Assigned 68,550 1 - - Unassigned - - - - Total fund balances 137,611 1 376,329 20,242 Total liabilities, deferred inflows, and fund balances $ 140,281 $ 1 $ 396,322 $ 20,221

118 2986 2987 Foster Total Non- 2985 RSVP - Administrative - Grandparents - major Special Aging Services Aging Age Revenue Funds

$ 87,877 $ 55,286 $ - $ 4,991,315 - - 109,396 808,020 - - - 177,093 - - - 227,010 - - - 138,319 - - - 5,216 $ 87,877 $ 55,286 $ 109,396 $ 6,346,973

- 2,158 13,865 196,817 - 4,585 2,200 264,315 - - 83,748 195,661 - 6,743 99,813 656,793

- - - 261,816 - - - 261,816

- - - 143,534 69,014 48,543 - 1,392,509 - - - 1,038,720 18,863 - 9,583 2,863,902 - - - (10,301) 87,877 48,543 9,583 5,428,364

$ 87,877 $ 55,286 $ 109,396 $ 6,346,973

119 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017

2130 2140 2111 Road Bridge/County Weed 2150 Predatory Materials Roads Control Animal Control Revenues Intergovernmental sources $ - $ - $ - $ - Charges for goods and services - - 130,369 - Licenses and permits - - - - Taxes 216,737 1,616,418 247,634 3,314 Investment income - - - 13 Fines and forfeitures - - - - Other revenue - - 4,131 - Total revenues 216,737 1,616,418 382,134 3,327 Expenditures Current Public works 240,706 385 334,011 - General government - - - - Public safety - - - - Public health - - - 2,847 Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures 240,706 385 334,011 2,847 Revenues over (under) expenditures (23,969) 1,616,033 48,123 480 Other financing sources (uses) Transfers in 24,000 - 7,552 - Transfers out - (1,689,024) (27,000) - Total other financing sources (uses) 24,000 (1,689,024) (19,448) - Net change in fund balances 31 (72,991) 28,675 480 Fund balances - beginning 21,596 88,227 439,246 1,359 Fund balances - ending $ 21,627 $ 15,236 $ 467,921 $ 1,839

120 2230 2190 2200 Emergency 2160 State 2180 District Comprehensive Mosquito 2210 2220 Medical Fair Court Insurance Control Parks Library Service

$ - $ - $ - $ - $ - $ - $ - - 54,293 ------990,317 677,550 264,384 83,892 - 244,884 39,958 833 107 902 - 66 - 292 - 423 ------450 228,356 - - - 1,473 991,150 732,823 493,642 83,892 66 244,884 41,723

------703,979 439,292 ------73,391 - - - 372,795 ------527 - - - 1,043 274,977 ------

------527 703,979 439,292 372,795 1,043 274,977 73,391 990,623 28,844 54,350 (288,903) (977) (30,093) (31,668)

- 55,607 - 7,552 5,000 10,298 4,119 (978,243) ------(978,243) 55,607 - 7,552 5,000 10,298 4,119 12,380 84,451 54,350 (281,351) 4,023 (19,795) (27,549) (2,976) (3,744) 528,706 469,540 12,252 26,846 79,305 $ 9,404 $ 80,707 $ 583,056 $ 188,189 $ 16,275 $ 7,051 $ 51,756

121 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017 2250 Planning 2270 Health 2271 Mental 2280 Senior Dept Department Health Citizens Revenues Intergovernmental sources $ - $ 250,000 $ - $ - Charges for goods and services 7,105 302,167 - - Licenses and permits 31,897 116,269 - - Taxes 246,856 433,497 82,286 233,049 Investment income 202 1,349 - 5,746 Fines and forfeitures - - - - Other revenue - 4,747 - - Total revenues 286,060 1,108,029 82,286 238,795 Expenditures Current Public works General government - - - - Public safety 261,832 - - - Public health - - - - Social and economic - 1,343,756 82,291 - Culture and recreation - - - 50 Environmental management - - - - Debt service - - - - Capital Outlay Total expenditures - - - - Revenues over (under) expenditures 261,832 1,343,756 82,291 50 Other financing sources (uses) 24,228 (235,727) (5) 238,745 Transfers in 25,400 600,321 - - Transfers out - (64,784) - (225,961) Total other financing sources (uses) 25,400 535,537 - (225,961) Net change in fund balances 49,628 299,810 (5) 12,784 Fund balances - beginning 43,457 (85,556) 36,641 93,553 Fund balances - ending $ 93,085 $ 214,254 $ 36,636 $ 106,337

122 2290 2372 2373 County 2320 Senior 2342 Fire 2360 Workmens Permissive 2389 Extension Transportation Council Museums Comp Levy WINDY

$ - $ - $ - $ - $ - $ - $ ------7,714 - - - - 165,274 165,767 - 191,021 - 1,460,365 - 213 216 49 - 126 1,405 8 ------1,862 12,883 - - - - - 167,349 178,866 7,763 191,021 126 1,461,770 8

------5,632 212 480 - - 7,338 ------194,023 139,400 ------258,903 ------

------194,023 139,400 7,338 258,903 5,632 212 480 (26,674) 39,466 425 (67,882) (5,506) 1,461,558 (472) - 8,925 ------(1,373,015) - - 8,925 - - - (1,373,015) - (26,674) 48,391 425 (67,882) (5,506) 88,543 (472) 78,440 29,206 7,409 87,639 15,090 43,563 1,859 $ 51,766 $ 77,597 $ 7,834 $ 19,757 $ 9,584 $ 132,106 $ 1,387

123 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017

2390 Drug 2391 Federal 2392 C.D.B.G. - 2393 Records Forfeitures Equitable Share Revolving Preservation Revenues Intergovernmental sources $ - $ - $ - $ - Charges for goods and services - - - 80,114 Licenses and permits - - - - Taxes - - - - Investment income - 24 - - Fines and forfeitures 10,486 - - - Other revenue - - - - Total revenues 10,486 24 - 80,114 Expenditures Current Public works - - - - General government - - - 44,466 Public safety 14,310 1,721 - - Public health - - - - Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures 14,310 1,721 - 44,466 Revenues over (under) expenditures (3,824) (1,697) - 35,648 Other financing sources (uses) Transfers in - - - - Transfers out - - - (16,400) Total other financing sources (uses) - - - (16,400) Net change in fund balances (3,824) (1,697) - 19,248 Fund balances - beginning 29,372 4,993 205,117 32,596 Fund balances - ending $ 25,548 $ 3,296 $ 205,117 $ 51,844

124 2395 Sheriff 2398 Public 2406 #6 Light 2413 #13 2417 #17 2421 #21 2423 #23 Co Work Safety/24/7 Maint. Light Maint Light Maint Light Maint Light Maint Program. Program District District District District District

$ - $ - $ - $ - $ - $ - $ - - 34,462 ------5 - 24 11 90 - - - 1 8 - 35 ------448 330 4,445 474 21,255 - 34,462 453 331 4,477 485 21,380

- - 538 409 5,033 538 19,741 ------21,076 ------

------21,076 538 409 5,033 538 19,741 - 13,386 (85) (78) (556) (53) 1,639

------13,386 (85) (78) (556) (53) 1,639 1,458 31,422 157 112 991 52 2,211 $ 1,458 $ 44,808 $ 72 $ 34 $ 435 $ (1) $ 3,850

125 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017

2527 2528 2525 Gibson 2526 Park Gannon/Flood Whitetail Flats - O & M Garden O & M Road O&M Lane O&M Revenues Intergovernmental sources $ - $ - $ - $ - Charges for goods and services - - - - Licenses and permits - - - - Taxes 4 2 - 5 Investment income 293 104 92 10 Fines and forfeitures - - - - Other revenue 5,800 44 - 63 Total revenues 6,097 150 92 78 Expenditures Current Public works (3) (2) - 2,550 General government - - - - Public safety - - - - Public health - - - - Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures (3) (2) - 2,550 Revenues over (under) expenditures 6,100 152 92 (2,472) Other financing sources (uses) Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances 6,100 152 92 (2,472) Fund balances - beginning 53,278 19,967 17,810 3,945 Fund balances - ending $ 59,378 $ 20,119 $ 17,902 $ 1,473

126 2810 2842 Sun Alcohol 2820 2830 Motor 2835 Road River 2800 Alcohol Traffic Gasoline Vehicle Dept Clean- 2841 Weed Valley Rehabilitation Safety Tax Disposal Up Trust Fund Ditch

$ 136,883 $ 23,698 $ 196,674 $ - $ - $ 78,354 $ - - - - - 7,984 ------2,500 - 42,335 - - - 136,883 26,198 196,674 42,335 7,984 78,354 -

- - 18,904 50,882 9,550 78,354 ------34,950 - - - - - 136,883 ------

- - 180,110 - - - - 136,883 34,950 199,014 50,882 9,550 78,354 - - (8,752) (2,340) (8,547) (1,566) - -

- - - 2,746 ------(87,415) ------(84,669) - - - - (8,752) (2,340) (93,216) (1,566) - - - 16,734 17,352 110,561 103,778 24,661 692 $ - $ 7,982 $ 15,012 $ 17,345 $ 102,212 $ 24,661 $ 692

127 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017

2855 Health 2859 County 2862 MT Dept 2863 Dept. State Land of Commerce Community Grants Information Grants Decay Revenues Intergovernmental sources $ 48,100 $ - $ 112,500 $ - Charges for goods and services - 18,772 - - Licenses and permits - - - - Taxes - - - 4 Investment income - - - - Fines and forfeitures - - - - Other revenue 182 - - - Total revenues 48,282 18,772 112,500 4 Expenditures Current Public works - - - - General government - 10,901 112,500 - Public safety - - - - Public health 66,453 - - - Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures 66,453 10,901 112,500 - Revenues over (under) expenditures (18,171) 7,871 - 4 Other financing sources (uses) Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances (18,171) 7,871 - 4 Fund balances - beginning 29,096 (13,994) - 59,467 Fund balances - ending $ 10,925 $ (6,123) $ - $ 59,471

128 2906 2865 Mental 2893 Medical 2902 Forest County 2914 Crime 2864 Health Center 2870 Juv Alert - Aging Reserve Attorney Control- Tobacco Grants Det Center Ser Title III Grants Juvenile

$ 72,000 $ 18,998 $ 8,630 $ - $ - $ 62,524 $ 201,927 - - 2,183,152 ------4,401 670 - - - 72,000 18,998 2,196,183 670 - 62,524 201,927

------47,364 - - - 1,791,230 - - - 201,922 71,979 18,998 - 695 ------

- - 16,939 - - - - 71,979 18,998 1,808,169 695 - 47,364 201,922 21 - 388,014 (25) - 15,160 5

- - 100,917 ------(60,000) - - - 100,917 - - (60,000) - 21 - 488,931 (25) - (44,840) 5 206 - 585,517 27,073 93,110 57,038 16,394 $ 227 $ - $ 1,074,448 $ 27,048 $ 93,110 $ 12,198 $ 16,399

129 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017 2929 2917 Victim 2926 Homeland Witness 2918 Public Commodity Security Program Safety Grants Food Dist Grants Revenues Intergovernmental sources $ - $ 1,115 $ 22,352 $ 326,735 Charges for goods and services - - - - Licenses and permits - - - - Taxes - - - - Investment income - - - - Fines and forfeitures 20,387 - - - Other revenue - - 100 - Total revenues 20,387 1,115 22,452 326,735 Expenditures Current Public works - - - - General government - - - - Public safety 19,804 7,677 - 426,995 Public health - - 45,884 - Social and economic - - 12,790 - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures 19,804 7,677 58,674 426,995 Revenues over (under) expenditures 583 (6,562) (36,222) (100,260) Other financing sources (uses) Transfers in - 7,000 36,223 94,137 Transfers out - - - - Total other financing sources (uses) - 7,000 36,223 94,137 Net change in fund balances 583 438 1 (6,123) Fund balances - beginning 1,543 5,543 56,508 5,113 Fund balances - ending $ 2,126 $ 5,981 $ 56,509 $ (1,010)

130 2956 2963 Public 2940 CDBG Sponsored 2960 Health 2967 Air Sponsored CTEP Community Emergency 2966 Quality 2969 EPA Grants Grants Grants Prepared Cancer Control Grants

$ 9,000 $ 51,458 $ 74,986 $ 94,787 $ 202,950 $ 14,275 $ 4,173 ------341 - 56 - - 9,000 51,458 75,327 94,787 203,006 14,275 4,173

9,000 ------42,960 109,470 196,831 - 7,245 ------14,055 -

------9,000 - 42,960 109,470 196,831 14,055 7,245 - 51,458 32,367 (14,683) 6,175 220 (3,072)

------(1,714,328) ------(1,714,328) ------(1,662,870) 32,367 (14,683) 6,175 220 (3,072) - 1,689,665 (31,654) 42,816 72,122 7,817 (66) $ - $ 26,795 $ 713 $ 28,133 $ 78,297 $ 8,037 $ (3,138)

131 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017

2973 Home 2976 Fetal Visiting - 2975 Hiv Alcohol 2971 W.I.C. Federal Funds Consortia Syndrome Revenues Intergovernmental sources $ 309,423 $ 516,468 $ 29,616 $ - Charges for goods and services - - - - Licenses and permits - - - - Taxes - - - - Investment income - - - - Fines and forfeitures - - - - Other revenue 5,983 7,486 - - Total revenues 315,406 523,954 29,616 - Expenditures Current Public works - - - - General government - - - - Public safety - - - - Public health 319,309 529,852 29,616 - Social and economic - - - - Culture and recreation - - - - Environmental management - - - - Debt service Capital Outlay - - - - Total expenditures 319,309 529,852 29,616 - Revenues over (under) expenditures (3,903) (5,898) - - Other financing sources (uses) Transfers in - 64,784 - - Transfers out - - - - Total other financing sources (uses) - 64,784 - - Net change in fund balances (3,903) 58,886 - - Fund balances - beginning 14,500 56,443 (30) 9,656 Fund balances - ending $ 10,597 $ 115,329 $ (30) $ 9,656

132 2981 2977 2979 2980 Direct Contracted 2983 Senior Immunization Aids/Hiv Services - Services - 2982 Ryan Nutrition - 2984 ADRC Projects Testing Aging Aging White Aging - Aging

$ 33,840 $ 30,886 $ 249,703 $ 150,892 $ - $ 415,821 $ ------33,899 - - 205,737 - 33,840 30,886 283,602 150,892 - 621,558 -

------28,319 31,402 - 118,561 - 645,459 - - - 275,789 ------

------28,319 31,402 275,789 118,561 - 645,459 - 5,521 (516) 7,813 32,331 - (23,901) -

- - 18,327 1,945 - 79,118 ------18,327 1,945 - 79,118 - 5,521 (516) 26,140 34,276 - 55,217 - 7,502 3,393 283,797 103,335 1 321,112 20,242 $ 13,023 $ 2,877 $ 309,937 $ 137,611 $ 1 $ 376,329 $ 20,242

133 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Special Revenue Funds June 30, 2017 Total Non- 2985 RSVP 2986 2987 Foster Major Special - Aging Administrative Grandparents Revenue Services - Aging - Age Funds Revenues Intergovernmental sources $ 12,559 $ 67,023 $ 190,928 $ 4,019,278 Charges for goods and services - 10,200 - 2,828,618 Licenses and permits - - - 155,880 Taxes - - - 7,363,348 Investment income - - - 12,094 Fines and forfeitures - - - 31,296 Other revenue - 75 18,909 609,435 Total revenues 12,559 77,298 209,837 15,019,949 Expenditures Current Public works - - - 770,596 General government - - - 1,626,658 Public safety - - - 2,600,414 Public health 3,127 141,145 - 4,345,877 Social and economic - - 210,022 832,074 Culture and recreation - - - 535,450 Environmental management - - - 14,055 Debt service Capital Outlay - 5,328 - 202,377 Total expenditures 3,127 146,473 210,022 10,927,501 Revenues over (under) expenditures 9,432 (69,175) (185) 4,092,448 Other financing sources (uses) Transfers in - 67,926 22,423 1,244,320 Transfers out - - - (6,236,170) Total other financing sources (uses) - 67,926 22,423 (4,991,850) Net change in fund balances 9,432 (1,249) 22,238 (899,402) Fund balances - beginning 78,445 49,792 (12,655) 6,327,774 Fund balances - ending $ 87,877 $ 48,543 $ 9,583 $ 5,428,372

134 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2111 Road Materials Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 224,912 $ 217,122 $ 216,737 $ (385) Total revenues 224,912 217,122 216,737 (385) Expenditures Public works 240,635 240,635 240,706 (71) Total expenditures 240,635 240,635 240,706 (71) Revenues over (under) expenditures (15,723) (23,513) (23,969) 456) Transfers in (out) - 24,000 24,000 - Net change in fund balances (15,723) 487 31 (456) Fund balances - beginning 21,596 21,596 21,596 - Fund balances - ending $ 5,873 $ 22,083 $ 21,627 $ (456)

2130 Bridge/County Roads Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 1,639,591 $ 1,615,494 $ 1,616,418 $ 924 Total revenues 1,639,591 1,615,494 1,616,418 924 Expenditures Public works - - 385 (385) Total expenditures - - 385 (385) Revenues over (under) expenditures 1,639,591 1,615,494 1,616,033 539 Transfers in (out) (1,733,000) (1,708,903) (1,689,024) 19,879 Net change in fund balances (93,409) (93,409) (72,991) 20,418 Fund balances - beginning 88,227 88,227 88,227 - Fund balances - ending $ (5,182) $ (5,182) $ 15,236 $ 20,418

135 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2140 Weed Control Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 98,786 $ 98,786 $ 130,369 $ 31,583 Taxes 251,885 248,195 247,634 (561) Other revenue 500 500 4,131 3,631 Total revenues 351,171 347,481 382,134 34,653 Expenditures Public works 344,373 344,373 334,011 10,362 Total expenditures 344,373 344,373 334,011 10,362 Revenues over (under) expenditures 6,798 3,108 48,123 45,015 Transfers in (out) (19,448) (19,448) (19,448) - Net change in fund balances (12,650) (16,340) 28,675 45,015 Fund balances - beginning 439,246 439,246 439,246 - Fund balances - ending $ 426,596 $ 422,906 $ 467,921 $ 45,015

2150 Predatory Animal Control Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 2,855 $ 2,855 $ 3,314 $ 459 Investment income - - 13 13 Total revenues 2,855 2,855 3,327 472 Expenditures Public health 2,855 2,855 2,847 8 Total expenditures 2,855 2,855 2,847 8 Revenues over (under) expenditures - - 480 480 Net change in fund balances - - 480 480 Fund balances - beginning 1,359 1,359 1,359 - Fund balances - ending $ 1,359 $ 1,359 $ 1,839 $ 480

136 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2160 State Fair Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 1,005,607 $ 990,826 $ 990,317 $ (509) Investment income 250 250 833 583 Total revenues 1,005,857 991,076 991,150 74 Expenditures Culture and recreation - - 527 (527) Total expenditures - - 527 (527) Revenues over (under) expenditures 1,005,857 991,076 990,623 (453) Transfers in (out) (1,004,974) (990,193) (978,243) 11,950 Net change in fund balances 883 883 12,380 11,497 Fund balances - beginning (2,976) (2,976) (2,976) - Fund balances - ending $ (2,093) $ (2,093) $ 9,404 $ 11,497

2180 District Court Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 45,000 $ 45,000 $ 54,293 $ 9,293 Taxes 689,765 679,642 677,550 (2,092) Investment income - - 107 107 Fines and forfeitures 600 600 423 (177) Other revenue - - 450 450 Total revenues 735,365 725,242 732,823 7,581 Expenditures General government 677,719 746,719 703,979 42,740 Capital outlay 8,000 8,000 - 8,000 Total expenditures 685,719 754,719 703,979 50,740 Revenues over (under) expenditures 49,646 (29,477) 28,844 58,321 Transfers in (out) 55,607 55,607 55,607 - Net change in fund balances 105,253 26,130 84,451 58,321 Fund balances - beginning (3,744) (3,744) (3,744) - Fund balances - ending $ 101,509 $ 22,386 $ 80,707 $ 58,321

137 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2190 Comprehensive Insurance Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 263,429 $ 259,555 $ 264,384 $ 4,829 Investment income - - 902 902 Other revenue 584,450 584,450 228,356 (356,094) Total revenues 847,879 844,005 493,642 (350,363) Expenditures General government 1,122,938 1,122,938 439,292 683,646 Total expenditures 1,122,938 1,122,938 439,292 683,646 Revenues over (under) expenditures (275,059) (278,933) 54,350 333,283 Net change in fund balances (275,059) (278,933) 54,350 333,283 Fund balances - beginning 528,706 528,706 528,706 - Fund balances - ending $ 253,647 $ 249,773 $ 583,056 $ 333,283

2200 Mosquito Control Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 78,402 $ 77,249 $ 83,892 $ 6,643 Total revenues 78,402 77,249 83,892 6,643 Expenditures Public health 348,084 372,912 372,795 117 Total expenditures 348,084 372,912 372,795 117 Revenues over (under) expenditures (269,682) (295,663) (288,903) 6,760 Transfers in (out) 7,552 7,552 7,552 - Net change in fund balances (262,130) (288,111) (281,351) 6,760 Fund balances - beginning 469,540 469,540 469,540 - Fund balances - ending $ 207,410 $ 181,429 $ 188,189 $ 6,760

138 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2210 Parks Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 66 $ 66 Total revenues - - 66 66 Expenditures Culture and recreation 15,562 15,562 1,043 14,519 Total expenditures 15,562 15,562 1,043 14,519 Revenues over (under) expenditures (15,562) (15,562) (977) 14,585 Transfers in (out) 5,000 5,000 5,000 - Net change in fund balances (10,562) (10,562) 4,023 14,585 Fund balances - beginning 12,252 12,252 12,252 - Fund balances - ending $ 1,690 $ 1,690 $ 16,275 $ 14,585

2220 Library Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 253,985 $ 245,072 $ 244,884 $ (188) Total revenues 253,985 245,072 244,884 (188) Expenditures Culture and recreation 271,717 271,717 274,977 (3,260) Total expenditures 271,717 271,717 274,977 (3,260) Revenues over (under) expenditures (17,732) (26,645) (30,093) (3,448) Transfers in (out) 10,298 10,298 10,298 - Net change in fund balances (7,434) (16,347) (19,795) (3,448) Fund balances - beginning 26,846 26,846 26,846 - Fund balances - ending $ 19,412 $ 10,499 $ 7,051 $ (3,448)

139 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2230 Emergency Medical Service Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 39,351 $ 38,774 $ 39,958 $ 1,184 Investment income - - 292 292 Other revenue 1,000 1,000 1,473 473 Total revenues 40,351 39,774 41,723 1,949 Expenditures Public safety 96,726 96,726 73,391 23,335 Total expenditures 96,726 96,726 73,391 23,335 Revenues over (under) expenditures (56,375) (56,952) (31,668) 25,284 Transfers in (out) 4,119 4,119 4,119 - Net change in fund balances (52,256) (52,833) (27,549) 25,284 Fund balances - beginning 79,305 79,305 79,305 - Fund balances - ending $ 27,049 $ 26,472 $ 51,756 $ 25,284

2250 Planning Dept Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 3,700 $ 3,700 $ 7,105 $ 3,405 Licenses and permits 37,000 37,000 31,897 (5,103) Taxes 257,826 248,846 246,856 (1,990) Investment income - - 202 202 Other revenue 779 779 - (779) Total revenues 299,305 290,325 286,060 (4,265) Expenditures General government 321,834 321,834 261,832 60,002 Total expenditures 321,834 321,834 261,832 60,002 Revenues over (under) expenditures (22,529) (31,509) 24,228 55,737 Transfers in (out) 25,400 25,400 25,400 - Net change in fund balances 2,871 (6,109) 49,628 55,737 Fund balances - beginning 43,457 43,457 43,457 - Fund balances - ending $ 46,328 $ 37,348 $ 93,085 $ 55,737

140 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2270 Health Department Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 250,000 $ 250,000 $ 250,000 $ - Charges for goods and services 366,037 366,037 302,167 (63,870) Licenses and permits 111,500 111,500 116,269 4,769 Taxes 451,401 435,679 433,497 (2,182) Investment income 100 100 1,349 1,249 Other revenue 2,200 2,200 4,747 2,547 Total revenues 1,181,238 1,165,516 1,108,029 (57,487) Expenditures Public health 1,386,271 1,380,971 1,343,756 37,215 Capital outlay - 5,300 - 5,300 Total expenditures 1,386,271 1,386,271 1,343,756 42,515 Revenues over (under) expenditures (205,033) (220,755) (235,727) (14,972) Transfers in (out) 535,536 535,536 535,537 1 Net change in fund balances 330,503 314,781 299,810 (14,971) Fund balances - beginning (85,556) (85,556) (85,556) - Fund balances - ending $ 244,947 $ 229,225 $ 214,254 $ (14,971)

2271 Mental Health Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 83,356 $ 82,133 $ 82,286 $ 153 Total revenues 83,356 82,133 82,286 153 Expenditures Public health 82,300 82,300 82,291 9 Total expenditures 82,300 82,300 82,291 9 Revenues over (under) expenditures 1,056 (167) (5) 162 Net change in fund balances 1,056 (167) (5) 162 Fund balances - beginning 36,641 36,641 36,641 - Fund balances - ending $ 37,697 $ 36,474 $ 36,636 $ 162

141 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2280 Senior Citizens Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 235,855 $ 232,396 $ 233,049 $ 653 Investment income - - 5,746 5,746 Total revenues 235,855 232,396 238,795 6,399 Expenditures Social and economic - - 50 (50) Total expenditures - - 50 (50) Revenues over (under) expenditures 235,855 232,396 238,745 6,349 Transfers in (out) (262,117) (262,117) (225,961) 36,156 Net change in fund balances (26,262) (29,721) 12,784 42,505 Fund balances - beginning 93,553 93,553 93,553 - Fund balances - ending $ 67,291 $ 63,832 $ 106,337 $ 42,505

2290 County Extension Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 166,211 $ 163,767 $ 165,274 $ 1,507 Investment income - - 213 213 Other revenue - - 1,862 1,862 Total revenues 166,211 163,767 167,349 3,582 Expenditures Social and economic 211,910 211,910 194,023 17,887 Total expenditures 211,910 211,910 194,023 17,887 Revenues over (under) expenditures (45,699) (48,143) (26,674) 21,469 Net change in fund balances (45,699) (48,143) (26,674) 21,469 Fund balances - beginning 78,440 78,440 78,440 - Fund balances - ending $ 32,741 $ 30,297 $ 51,766 $ 21,469

142 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2320 Senior Transportation Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 167,779 $ 165,312 $ 165,767 $ 455 Investment income - - 216 216 Other revenue 14,000 14,000 12,883 (1,117) Total revenues 181,779 179,312 178,866 (446) Expenditures Social and economic 209,958 209,958 139,400 70,558 Total expenditures 209,958 209,958 139,400 70,558 Revenues over (under) expenditures (28,179) (30,646) 39,466 70,112 Transfers in (out) 8,925 8,925 8,925 - Net change in fund balances (19,254) (21,721) 48,391 70,112 Fund balances - beginning 29,206 29,206 29,206 - Fund balances - ending $ 9,952 $ 7,485 $ 77,597 $ 70,112

2342 Fire Council Variance with Original Budget Final Budget Actual Final Budget Revenues Licenses and permits $ 8,080 $ 8,080 $ 7,714 $ (366) Investment income - - 49 49 Total revenues 8,080 8,080 7,763 (317) Expenditures Public safety 11,000 11,000 7,338 3,662 Total expenditures 11,000 11,000 7,338 3,662 Revenues over (under) expenditures (2,920) (2,920) 425 3,345 Net change in fund balances (2,920) (2,920) 425 3,345 Fund balances - beginning 7,409 7,409 7,409 - Fund balances - ending $ 4,489 $ 4,489 $ 7,834 $ 3,345

143 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2360 Museums Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 191,300 $ 188,486 $ 191,021 $ 2,535 Total revenues 191,300 188,486 191,021 2,535 Expenditures Culture and recreation 263,068 258,876 258,903 (27) Total expenditures 263,068 258,876 258,903 (27) Revenues over (under) expenditures (71,768) (70,390) (67,882) 2,508 Net change in fund balances (71,768) (70,390) (67,882) 2,508 Fund balances - beginning 87,639 87,639 87,639 - Fund balances - ending $ 15,871 $ 17,249 $ 19,757 $ 2,508

2372 Workmens Comp Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 126 $ 126 Total revenues - - 126 126 Expenditures General government - - 5,632 (5,632) Total expenditures - - 5,632 (5,632) Revenues over (under) expenditures - - (5,506) (5,506) Net change in fund balances - - (5,506) (5,506) Fund balances - beginning 15,090 15,090 15,090 - Fund balances - ending $ 15,090 $ 15,090 $ 9,584 $ (5,506)

144 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2373 Permissive Levy Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ 1,494,200 $ 1,472,266 $ 1,460,365 $ (11,901) Investment income - - 1,405 1,405 Total revenues 1,494,200 1,472,266 1,461,770 (10,496) Expenditures General government - - 212 (212) Total expenditures - - 212 (212) Revenues over (under) expenditures 1,494,200 1,472,266 1,461,558 (10,708) Transfers in (out) (1,373,015) (1,373,015) (1,373,015) - Net change in fund balances 121,185 99,251 88,543 (10,708) Fund balances - beginning 43,563 43,563 43,563 - Fund balances - ending $ 164,748 $ 142,814 $ 132,106 $ (10,708)

2389 WINDY Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 8 $ 8 Total revenues - - 8 8 Expenditures General government 480 480 480 - Total expenditures 480 480 480 - Revenues over (under) expenditures (480) (480) (472) 8 Net change in fund balances (480) (480) (472) 8 Fund balances - beginning 1,859 1,859 1,859 - Fund balances - ending $ 1,379 $ 1,379 $ 1,387 $ 8

145 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2390 Drug Forfeitures Variance with Original Budget Final Budget Actual Final Budget Revenues Fines and forfeitures $ 5,000 $ 5,000 $ 10,486 $ 5,486 Total revenues 5,000 5,000 10,486 5,486 Expenditures Public safety 29,281 29,281 14,310 14,971 Total expenditures 29,281 29,281 14,310 14,971 Revenues over (under) expenditures (24,281) (24,281) (3,824) 20,457 Net change in fund balances (24,281) (24,281) (3,824) 20,457 Fund balances - beginning 29,372 29,372 29,372 - Fund balances - ending $ 5,091 $ 5,091 $ 25,548 $ 20,457

2391 Federal Equitable Share Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 24 $ 24 Total revenues - - 24 24 Expenditures Public safety 4,978 4,978 1,721 3,257 Total expenditures 4,978 4,978 1,721 3,257 Revenues over (under) expenditures (4,978) (4,978) (1,697) 3,281 Net change in fund balances (4,978) (4,978) (1,697) 3,281 Fund balances - beginning 4,993 4,993 4,993 - Fund balances - ending $ 15 $ 15 $ 3,296 $ 3,281

146 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2392 C.D.B.G Revolving Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 205,117 205,117 205,117 - Fund balances - ending $ 205,117 $ 205,117 $ 205,117 $ -

2393 Records Preservation Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 60,050 $ 60,050 $ 80,114 $ 20,064 Total revenues 60,050 60,050 80,114 20,064 Expenditures General government 68,000 58,600 44,466 14,134 Total expenditures 75,000 58,600 44,466 14,134 Revenues over (under) expenditures (14,950) 1,450 35,648 34,198 Transfers in (out) - (16,400) (16,400) - Net change in fund balances (14,950) (14,950) 19,248 34,198 Fund balances - beginning 32,596 32,596 32,596 - Fund balances - ending $ 17,646 $ 17,646 $ 51,844 $ 34,198

147 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2395 Sheriff Co Work Program Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Public safety $ 1,458 $ 1,458 $ - $ 1,458 Total expenditures 1,458 1,458 - 1,458 Revenues over (under) expenditures (1,458) (1,458) - 1,458 Net change in fund balances (1,458) (1,458) - 1,458 Fund balances - beginning 1,458 1,458 1,458 - Fund balances - ending $ - $ - $ 1,458 $ 1,458

2398 Public Safety 24/7 Program Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 20,000 $ 20,000 $ 34,462 $ 14,462 Total revenues 20,000 20,000 34,462 14,462 Expenditures Public safety 32,600 32,600 21,076 11,524 Total expenditures 32,600 32,600 21,076 11,524 Revenues over (under) expenditures (12,600) (12,600) 13,386 25,986 Net change in fund balances (12,600) (12,600) 13,386 25,986 Fund balances - beginning 31,422 31,422 31,422 - Fund balances - ending $ 18,822 $ 18,822 $ 44,808 $ 25,986

148 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2406 #6 Light Maint. District Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 5 $ 5 Other revenue 500 500 448 (52) Total revenues 500 500 453 (47) Expenditures Public works 500 550 538 12 Total expenditures 500 550 538 12 Revenues over (under) expenditures - (50) (85) (35) Net change in fund balances - (50) (85) (35) Fund balances - beginning 157 157 157 - Fund balances - ending $ 157 $ 107 $ 72 $ (35)

2413 #13 Light Maint. District Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 1 $ 1 Other revenue 410 410 330 (80) Total revenues 410 410 331 (79) Expenditures Public works 410 410 409 1 Total expenditures 410 410 409 1 Revenues over (under) expenditures - - (78) (78) Net change in fund balances - - (78) (78) Fund balances - beginning 112 112 112 - Fund balances - ending $ 112 $ 112 $ 34 $ (78)

149 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2417 #17 Light Maint. District Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 24 $ 24 Investment income - - 8 8 Other revenue 5,000 5,000 4,445 (555) Total revenues 5,000 5,000 4,477 (523) Expenditures Public works 5,000 5,050 5,033 17 Total expenditures 5,000 5,050 5,033 17 Revenues over (under) expenditures - (50) (556) (506) Net change in fund balances - (50) (556) (506) Fund balances - beginning 991 991 991 - Fund balances - ending $ 991 $ 941 $ 435 $ (506)

2421 #21 Light Maint. District Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 11 $ 11 Other revenue 524 524 474 (50) Total revenues 524 524 485 (39) Expenditures Public works 524 544 538 6 Total expenditures 524 544 538 6 Revenues over (under) expenditures - (20) (53) (33) Net change in fund balances - (20) (53) (33) Fund balances - beginning 52 52 52 - Fund balances - ending $ 52 $ 32 $ (1) $ (33)

150 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2423 #23 Light Maint. District Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 90 $ 90 Investment income - - 35 35 Other revenue 18,774 21,604 21,255 (349) Total revenues 18,744 21,604 21,380 (224) Expenditures Public works 18,744 19,844 19,741 103 Total expenditures 18,744 19,844 19,741 103 Revenues over (under) expenditures - 1,760 1,639 (121) Net change in fund balances - 1,760 1,639 (121) Fund balances - beginning 2,211 2,211 2,211 - Fund balances - ending $ 2,211 $ 3,971 $ 3,850 $ (121)

2525 Gibson Flats - O&M Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 4 $ 4 Investment income - - 293 293 Other revenue 8,640 8,640 5,800 (2,840) Total revenues 8,640 8,640 6,097 (2,543) Expenditures Public works 13,000 13,000 (3) 13,003 Total expenditures 13,000 13,000 (3) 13,003 Revenues over (under) expenditures (4,360) (4,360) 6,100 10,460 Net change in fund balances (4,360) (4,360) 6,100 10,460 Fund balances - beginning 53,278 53,278 53,278 - Fund balances - ending $ 48,918 $ 48,918 $ 59,378 $ 10,460

151 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2526 Park Garden - O&M Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 2 $ 2 Investment income - - 104 104 Other revenue 1,398 1,398 44 (1,354) Total revenues 1,398 1,398 150 (1,248) Expenditures Public works 1,398 1,398 (2) 1,400 Total expenditures 1,398 1,398 (2) 1,400 Revenues over (under) expenditures - - 152 152 Net change in fund balances - - 152 152 Fund balances - beginning 19,967 19,967 19,967 - Fund balances - ending $ 19,967 $ 19,967 $ 20,119 $ 152

2527 Gannon/Flood Road - O&M Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 92 $ 92 Total revenues - - 92 92 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 92 92 Net change in fund balances - - 92 92 Fund balances - beginning 17,810 17,810 17,810 - Fund balances - ending $ 17,810 $ 17,810 $ 17,902 $ 92

152 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2528 Whitetail Lane - O&M Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 5 $ 5 Investment income - - 10 10 Other revenue 69 69 63 (6) Total revenues 69 69 78 9 Expenditures Public works 4,024 4,024 2,550 1,474 Total expenditures 4,024 4,024 2,550 1,474 Revenues over (under) expenditures (3,955) (3,955) (2,472) 1,483 Net change in fund balances (3,955) (3,955) (2,472) 1,483 Fund balances - beginning 3,945 3,945 3,945 - Fund balances - ending $ (10) $ (10) $ 1,473 $ 1,483

2800 Alcohol Rehabilitation Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 108,951 $ 136,883 $ 136,883 $ - Total revenues 108,951 136,883 136,883 - Expenditures Public health 108,951 136,883 136,883 - Total expenditures 108,951 136,883 136,883 - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning - - - - Fund balances - ending $ - $ - $ - $ -

153 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2810 Alcohol Traffic Safety Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 36,000 $ 36,000 $ 23,698 $ (12,302) Other revenue 100 100 2,500 2,400 Total revenues 36,100 36,100 26,198 (9,902) Expenditures Public safety 30,754 35,754 34,950 804 Total expenditures 30,754 35,754 34,950 804 Revenues over (under) expenditures 5,346 346 (8,752) (9,098) Net change in fund balances 5,346 346 (8,752) (9,098) Fund balances - beginning 16,734 16,734 16,734 - Fund balances - ending $ 22,080 $ 17,080 $ 7,982 $ (9,098)

2820 Gasoline Tax Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 199,014 $ 199,014 $ 196,674 $ (2,340) Total revenues 199,014 199,014 196,674 (2,340) Expenditures Public works 199,014 199,014 18,904 180,110 Capital Outlay - - 180,110 (180,110) Total expenditures 199,014 199,014 199,014 - Revenues over (under) expenditures - - (2,340) (2,340) Net change in fund balances - - (2,340) (2,340) Fund balances - beginning 17,352 17,352 17,352 - Fund balances - ending $ 17,352 $ 17,352 $ 15,012 $ (2,340)

154 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2825 Home Visiting- State Funds Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 33,586 $ - $ - $ - Total revenues 33,586 - - - Expenditures Public health 31,199 - - - Total expenditures 31,199 - - - Revenues over (under) expenditures 2,387 - - - Net change in fund balances 2,387 - - - Fund balances - beginning - - - - Fund balances - ending $ 2,387 $ - $ - $ -

2830 Motor Vehicle Disposal Variance with Original Budget Final Budget Actual Final Budget Revenues Other revenue $ - $ - $ 42,335 $ 42,335 Total revenues - - 42,335 42,335 Expenditures Public works 54,565 54,565 50,882 3,683 Total expenditures 54,565 54,565 50,882 3,683 Revenues over (under) expenditures (54,565) (54,565) (8,547) 46,018 Transfers in (out) 5,000 5,000 (84,669) (89,669) Net change in fund balances (49,565) (49,565) (93,216) (43,651) Fund balances - beginning 110,561 110,561 110,561 - Fund balances - ending $ 60,996 $ 60,996 $ 17,345 $ (43,651)

155 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2835 Road Dept Clean-Up Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ - $ - $ 7,984 $ 7,984 Total revenues - - 7,984 7,984 Expenditures Public works 15,000 15,000 9,550 5,450 Total expenditures 15,000 15,000 9,550 5,450 Revenues over (under) expenditures (15,000) (15,000) (1,566) 13,434 Net change in fund balances (15,000) (15,000) (1,566) 13,434 Fund balances - beginning 103,778 103,778 103,778 - Fund balances - ending $ 88,778 $ 88,778 $ 102,212 $ 13,434

2841 Weed Trust Fund Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 98,593 $ 98,593 $ 78,354 $ (20,239) Total revenues 98,593 98,593 78,354 (20,239) Expenditures Public works 98,593 98,593 78,354 20,239 Total expenditures 98,593 98,593 78,354 20,239 Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 24,661 24,661 24,661 - Fund balances - ending $ 24,661 $ 24,661 $ 24,661 $ -

156 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2842 Sun River Valley Ditch Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 692 692 692 - Fund balances - ending $ 692 $ 692 $ 692 $ -

2855 Health Dept. State Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 48,500 $ 48,500 $ 48,100 $ (400) Other revenue - 182 182 - Total revenues 48,500 48,682 48,282 (400) Expenditures Public health 74,040 75,185 66,453 8,732 Total expenditures 74,040 75,185 66,453 8,732 Revenues over (under) expenditures (25,540) (26,503) (18,171) 8,332 Net change in fund balances (25,540) (26,503) (18,171) 8,332 Fund balances - beginning 29,096 29,096 29,096 - Fund balances - ending $ 3,556 $ 2,593 $ 10,925 $ 8,332

157 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2859 County Land Information Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ 17,000 $ 17,000 $ 18,772 $ 1,772 Total revenues 17,000 17,000 18,772 1,772 Expenditures General government 16,859 16,859 10,901 5,958 Total expenditures 16,859 16,859 10,901 5,958 Revenues over (under) expenditures 141 141 7,871 7,730 Net change in fund balances 141 141 7,871 7,730 Fund balances - beginning (13,994) (13,994) (13,994) - Fund balances - ending $ (13,853) $ (13,853) $ (6,123) $ 7,730

2862 MT Dept. of Commerce Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 112,500 $ 112,500 $ 112,500 $ - Total revenues 112,500 112,500 112,500 - Expenditures General government 112,500 112,500 112,500 - Total expenditures 112,500 112,500 112,500 - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning - - - - Fund balances - ending $ - $ - $ - $ -

158 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2863 Community Decay Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 4 $ 4 Total revenues - - 4 4 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 4 4 Net change in fund balances - - 4 4 Fund balances - beginning 59,467 59,467 59,467 - Fund balances - ending $ 59,467 $ 59,467 $ 59,471 $ 4

2864 Tobacco Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 72,000 $ 72,000 $ 72,000 $ - Total revenues 72,000 72,000 72,000 - Expenditures Public health 63,837 72,000 71,979 21 Total expenditures 63,837 72,000 71,979 21 Revenues over (under) expenditures 8,163 - 21 21 Net change in fund balances 8,163 - 21 21 Fund balances - beginning 206 206 206 - Fund balances - ending $ 8,369 $ 206 $ 227 $ 21

159 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2865 Mental Health Center Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ - $ 131,514 $ 18,998 $ (112,516) Total revenues - 131,514 18,998 (112,516) Expenditures Public health - 191,514 18,998 172,516 Total expenditures - 191,514 18,998 172,516 Revenues over (under) expenditures - (60,000) - 60,000 Net change in fund balances - (60,000) - 60,000 Fund balances - beginning - - - - Fund balances - ending $ - $ (60,000) $ - $ 60,000

2870 Juv Det Center Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 9,300 $ 9,300 $ 8,630 $ (670) Charges for goods and services 1,947,827 1,947,827 2,183,152 235,325 Other revenue 3,050 3,050 4,401 1,351 Total revenues 1,960,177 1,960,177 2,196,183 236,006 Expenditures Public safety 1,827,609 1,827,609 1,791,230 36,379 Capital Outlay 16,940 16,940 16,939 1 Total expenditures 1,844,549 1,844,549 1,808,169 36,380 Revenues over (under) expenditures 115,628 115,628 388,014 272,386 Transfers in (out) 100,917 100,917 100,917 - Net change in fund balances 216,545 216,545 488,931 272,386 Fund balances - beginning 585,517 585,517 585,517 - Fund balances - ending $ 802,062 $ 802,062 $ 1,074,448 $ 272,386

160 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2893 Medical Alert - Aging Ser Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 800 $ 800 $ - $ (800) Other revenue - - 670 670 Total revenues 800 800 670 (130) Expenditures Public health 800 800 695 105 Total expenditures 800 800 695 105 Revenues over (under) expenditures - - (25) (25) Net change in fund balances - - (25) (25) Fund balances - beginning 27,073 27,073 27,073 - Fund balances - ending $ 27,073 $ 27,073 $ 27,048 $ (25)

2902 Forest Reserve Title III Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 93,110 93,110 93,110 - Fund balances - ending $ 93,110 $ 93,110 $ 93,110 $ -

161 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2906 County Attorney Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 58,790 $ 58,790 $ 62,524 $ 3,734 Total revenues 58,790 58,790 62,524 3,734 Expenditures General government 46,777 46,777 47,364 (587) Total expenditures 46,777 46,777 47,364 (587) Revenues over (under) expenditures 12,013 12,013 15,160 3,147 Transfers in (out) - (60,000) (60,000) - Net change in fund balances 12,013 (47,987) (44,840) 3,147 Fund balances - beginning 57,038 57,038 57,038 - Fund balances - ending $ 69,051 $ 9,051 $ 12,198 $ 3,147

2914 Crime Control - Juvenile Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 211,579 $ 211,579 $ 201,927 $ (9,652) Total revenues 211,579 211,579 201,927 (9,652) Expenditures Public safety 211,435 211,579 201,922 9,657 Total expenditures 211,435 211,579 201,922 9,657 Revenues over (under) expenditures 144 - 5 5 Net change in fund balances 144 - 5 5 Fund balances - beginning 16,394 16,394 16,394 - Fund balances - ending $ 16,538 $ 16,394 $ 16,399 $ 5

162 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2917 Victim Witness Program Variance with Original Budget Final Budget Actual Final Budget Revenues Fines and forfeitures $ 24,000 $ 24,000 $ 20,387 $ (3,613) Total revenues 24,000 24,000 20,387 (3,613) Expenditures Public safety 24,000 24,000 19,804 4,196 Total expenditures 24,000 24,000 19,804 4,196 Revenues over (under) expenditures - - 583 583 Net change in fund balances - - 583 583 Fund balances - beginning 1,543 1,543 1,543 - Fund balances - ending $ 1,543 $ 1,543 $ 2,126 $ 583

2918 Public Safety Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 7,000 $ 7,000 $ 1,115 $ (5,885) Total revenues 7,000 7,000 1,115 (5,885) Expenditures Public safety 14,000 14,000 7,677 6,323 Total expenditures 14,000 14,000 7,677 6,323 Revenues over (under) expenditures (7,000) (7,000) (6,562) 438 Transfers in (out) 7,000 7,000 7,000 - Net change in fund balances - - 438 438 Fund balances - beginning 5,543 5,543 5,543 - Fund balances - ending $ 5,543 $ 5,543 $ 5,981 $ 438

163 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2926 Commodity Food Dist. Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 9,988 $ 30,265 $ 22,352 $ (7,913) Other revenue - - 100 100 Total revenues 9,988 30,265 22,452 (7,813) Expenditures Public health 54,792 47,844 45,884 1,960 Social and economic 5,321 13,321 12,790 531 Total expenditures 60,113 61,165 58,674 2,491 Revenues over (under) expenditures (50,125) (30,900) (36,222) (5,322) Transfers in (out) 22,847 22,847 36,223 13,376 Net change in fund balances (27,278) (8,053) 1 8,054 Fund balances - beginning 56,508 56,508 56,508 - Fund balances - ending $ 29,230 $ 48,455 $ 56,509 $ 8,054

2929 Homeland Security Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 254,865 $ 358,942 $ 326,735 $ (32,207) Total revenues 254,865 358,942 326,735 (32,207) Expenditures Public safety 368,353 476,230 426,995 49,235 Total expenditures 368,353 476,230 426,995 49,235 Revenues over (under) expenditures (113,488) (117,288) (100,260) 17,028 Transfers in (out) 113,488 117,288 94,137 (23,151) Net change in fund balances - - (6,123) (6,123) Fund balances - beginning 5,113 5,113 5,113 - Fund balances - ending $ 5,113 $ 5,113 $ (1,010) $ (6,123)

164 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2940 CDBG Sponsored Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 459,000 $ 459,000 $ 9,000 $ (450,000) Total revenues 459,000 459,000 9,000 (450,000) Expenditures Public works 459,000 459,000 9,000 450,000 Total expenditures 459,000 459,000 9,000 450,000 Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning - - - - Fund balances - ending $ - $ - $ - $ -

2956 Sponsored CTEP Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ - $ 51,459 $ 51,458 $ (1) Total revenues - 51,459 51,458 (1) Expenditures Total expenditures - - - - Revenues over (under) expenditures - 51,459 51,458 (1) Transfers in (out) (1,689,665) (1,714,328) (1,714,328) - Net change in fund balances (1,689,665) (1,662,869) (1,662,870) (1) Fund balances - beginning 1,689,665 1,689,665 1,689,665 - Fund balances - ending $ - $ 26,796 $ 26,795 $ (1)

165 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2960 Community Grants Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 40,500 $ 85,750 $ 74,986 $ (10,764) Other revenue 1,000 1,000 341 (659) Total revenues 41,500 86,750 75,327 (11,423) Expenditures Public health 38,337 63,439 42,960 20,479 Total expenditures 38,337 63,439 42,960 20,479 Revenues over (under) expenditures 3,163 23,311 32,367 9,056 Net change in fund balances 3,163 23,311 32,367 9,056 Fund balances - beginning (31,654) (31,654) (31,654) - Fund balances - ending $ (28,491) $ (8,343) $ 713 $ 9,056

2963 Public Health Emergency Prepared Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 94,787 $ 94,787 $ 94,787 $ - Total revenues 94,787 94,787 94,787 - Expenditures Public health 125,994 136,550 109,470 27,080 Total expenditures 125,994 136,550 109,470 27,080 Revenues over (under) expenditures (31,207) (41,763) (14,683) 27,080 Net change in fund balances (31,207) (41,763) (14,683) 27,080 Fund balances - beginning 42,816 42,816 42,816 - Fund balances - ending $ 11,609 $ 1,053 $ 28,133 $ 27,080

166 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2966 Cancer Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 202,950 $ 202,950 $ 202,950 $ - Other revenue - - 56 56 Total revenues 202,950 202,950 203,006 56 Expenditures Public health 264,989 273,108 196,831 76,277 Total expenditures 264,989 273,108 196,831 76,277 Revenues over (under) expenditures (62,039) (70,158) 6,175 76,333 Net change in fund balances (62,039) (70,158) 6,175 76,333 Fund balances - beginning 72,122 72,122 72,122 - Fund balances - ending $ 10,083 $ 1,964 $ 78,297 $ 76,333

2967 Air Quality Control Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 13,734 $ 14,204 $ 14,275 $ 71 Total revenues 13,734 14,204 14,275 71 Expenditures Environmental management 12,563 14,204 14,055 149 Total expenditures 12,563 14,204 14,055 149 Revenues over (under) expenditures 1,171 - 220 220 Net change in fund balances 1,171 - 220 220 Fund balances - beginning 7,817 7,817 7,817 - Fund balances - ending $ 8,988 $ 7,817 $ 8,037 $ 220

167 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2969 EPA Grant Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 199,484 $ 199,484 $ 4,173 $ (195,311) Total revenues 199,484 199,484 4,173 (195,311) Expenditures Public health 177,017 197,182 7,245 189,937 Total expenditures 177,017 197,182 7,245 189,937 Revenues over (under) expenditures 22,467 2,302 (3,072) (5,374) Net change in fund balances 22,467 2,302 (3,072) (5,374) Fund balances - beginning (66) (66) (66) - Fund balances - ending $ 22,401 $ 2,236 $ (3,138) $ (5,374)

2971 W.I.C Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 100,042 $ 346,355 $ 309,423 $ (36,932) Other revenue - 5,201 5,983 782 Total revenues 100,042 351,556 315,406 (36,150) Expenditures Public health 93,059 352,031 319,309 32,722 Total expenditures 93,059 352,031 319,309 32,722 Revenues over (under) expenditures 6,983 (475) (3,903) (3,428) Net change in fund balances 6,983 (475) (3,903) (3,428) Fund balances - beginning 14,500 14,500 14,500 - Fund balances - ending $ 21,483 $ 14,025 $ 10,597 $ (3,428)

168 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2973 Home Visiting- Federal Fund Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 189,838 $ 702,351 $ 516,468 $ (185,883) Other revenue 6,480 6,480 7,486 1,006 Total revenues 196,318 708,831 523,954 (184,877) Expenditures Public health 287,915 820,669 529,852 290,817 Total expenditures 287,915 820,669 529,852 290,817 Revenues over (under) expenditures (91,597) (111,838) (5,898) 105,940 Transfers in (out) 64,785 64,785 64,784 (1) Net change in fund balances (26,812) (47,053) 58,886 105,939 Fund balances - beginning 56,443 56,443 56,443 - Fund balances - ending $ 29,631 $ 9,390 $ 115,329 $ 105,939

2975 Hiv Consortia Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 30,000 $ 30,000 $ 29,616 $ (384) Total revenues 30,000 30,000 29,616 (384) Expenditures Public health 8,309 30,000 29,616 384 Total expenditures 8,309 30,000 29,616 384 Revenues over (under) expenditures 21,691 - - - Net change in fund balances 21,691 - - - Fund balances - beginning (30) (30) (30) - Fund balances - ending $ 21,661 $ (30) $ (30) $ -

169 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2976 Fetal Alcohol Syndrome Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 9,656 9,656 9,656 - Fund balances - ending $ 9,656 $ 9,656 $ 9,656 $ -

2977 Immunization Projects Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 16,920 $ 50,760 $ 33,840 $ (16,920) Total revenues 16,920 50,760 33,840 (16,920) Expenditures Public health 17,094 50,934 28,319 22,615 Total expenditures 17,094 50,934 28,319 22,615 Revenues over (under) expenditures (174) (174) 5,521 5,695 Net change in fund balances (174) (174) 5,521 5,695 Fund balances - beginning 7,501 7,501 7,501 - Fund balances - ending $ 7,327 $ 7,327 $ 13,022 $ 5,695

170 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2979 Aids/Hiv Testing Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 12,133 $ 59,075 $ 30,886 $ (28,189) Total revenues 12,133 59,075 30,886 (28,189) Expenditures Public health 11,725 58,667 31,402 27,265 Total expenditures 11,725 58,667 31,402 27,265 Revenues over (under) expenditures 408 408 (516) (924) Net change in fund balances 408 408 (516) (924) Fund balances - beginning 3,393 3,393 3,393 - Fund balances - ending $ 3,801 $ ,801 $ 2,877 $ (924)

2980 Direct Services - Aging Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 255,425 $ 249,703 $ 249,703 $ - Other revenue 29,250 29,250 33,899 4,649 Total revenues 284,675 278,953 283,602 4,649 Expenditures Social and economic 314,405 308,683 275,789 32,894 Total expenditures 314,405 308,683 275,789 32,894 Revenues over (under) expenditures (29,730) (29,730) 7,813 37,543 Transfers in (out) 29,730 29,730 18,327 (1,403) Net change in fund balances - - 26,140 26,140 Fund balances - beginning 283,797 283,797 283,797 - Fund balances - ending $ 283,797 $ 283,797 $ 309,937 $ 26,140

171 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2981 Contracted Services - Aging Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 142,386 $ 138,491 $ 150,892 $ 12,401 Total revenues 142,386 138,491 150,892 12,401 Expenditures Public health 146,275 142,380 118,561 23,819 Total expenditures 146,275 142,380 118,561 23,819 Revenues over (under) expenditures (3,889) (3,889) 32,331 36,220 Transfers in (out) 3,889 3,889 1,945 (1,944) Net change in fund balances - - 34,276 34,276 Fund balances - beginning 103,336 103,336 103,336 - Fund balances - ending $ 103,336 $ 103,336 $ 137,612 $ 34,276

2982 Ryan White Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning 1 1 1 - Fund balances - ending $ 1 $ 1 $ 1 $ -

172 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2983 Senior Nutrition - Aging Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 432,115 $ 425,115 $ 415,821 $ (9,294) Other revenue 229,031 229,031 205,737 (23,294) Total revenues 661,146 654,146 621,558 (32,588) Expenditures Public health 770,328 771,928 645,459 126,469 Total expenditures 770,328 771,928 645,459 126,469 Revenues over (under) expenditures (109,182) (117,782) (23,901) 93,881 Transfers in (out) 109,182 109,182 79,118 (30,064) Net change in fund balances - (8,600) 55,217 63,817 Fund balances - beginning 321,112 321,112 321,112 - Fund balances - ending $ 321,112 $ 312,512 $ 376,329 $ 63,817

2984 ADRC - Aging Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 3,600 $ 3,600 $ - $ (3,600) Total revenues 3,600 3,600 - (3,600) Expenditures Total expenditures - - - - Revenues over (under) expenditures 3,600 3,600 - (3,600) Net change in fund balances 3,600 3,600 - (3,600) Fund balances - beginning 20,242 20,242 20,242 - Fund balances - ending $ 23,842 $ 23,842 $ 20,242 $ (3,600)

173 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2985 RSVP - Aging Services Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 12,559 $ 12,559 $ 12,559 $ - Total revenues 12,559 12,559 12,559 - Expenditures Public health 12,559 12,559 3,127 9,432 Total expenditures 12,559 12,559 3,127 9,432 Revenues over (under) expenditures - - 9,432 9,432 Net change in fund balances - - 9,432 9,432 Fund balances - beginning 78,445 78,445 78,445 - Fund balances - ending $ 78,445 $ 78,445 $ 87,877 $ 9,432

2986 Administrative - Aging Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 67,023 $ 67,023 $ 67,023 $ - Charges for goods and services 10,200 10,200 10,200 - Other revenue - - 75 75 Total revenues 77,223 77,223 77,298 75 Expenditures Public health 156,822 156,822 141,145 15,677 Capital outlay 6,870 6,870 5,328 1,542 Total expenditures 163,692 163,692 146,473 17,219 Revenues over (under) expenditures (86,469) (86,469) (69,175) 17,294 Transfers in (out) 86,469 86,469 67,926 (18,543) Net change in fund balances - - (1,249) (1,249) Fund balances - beginning 49,792 49,792 49,792 - Fund balances - ending $ 49,792 $ 49,792 $ 48,543 $ (1,249)

174 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Non-Major Special Revenue Funds June 30, 2017

2987 Foster Grandparents - Age Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 200,951 $ 200,951 $ 190,928 $ (10,023) Other revenue 16,363 16,363 18,909 2,546 Total revenues 217,314 217,314 209,837 (7,477) Expenditures Social and economic 227,314 227,314 210,022 17,292 Total expenditures 227,314 227,314 210,022 17,292 Revenues over (under) expenditures (10,000) (10,000) (185) 9,815 Transfers in (out) 10,000 10,000 22,423 12,423 Net change in fund balances - - 22,238 22,238 Fund balances - beginning (12,656) (12,656) (12,656) - Fund balances - ending $ (12,656) $ (12,656) $ 9,582 $ 22,238

175 NON-MAJOR DEBT SERVICE FUNDS The debt service funds account for the accumulation of resources for the payment of principal and interest on general obligation debt and rural improvement district debt.

Fair Imp G.O. Bonds- Established to account for levy revenues & debt service payments on the fairground improvement General Obligation bond issue. Adult Detention G.O. Bonds- Established to account for levy revenues & debt service payments on the Adult Detention Center General Obligation bond issue. County Compensated Absences- Established to set aside monies for employees that are retiring or leaving the County. This money is used to pay for the employee’s accrued vacation and sick leave. R.I.D (Rural Special Improvement District) Revolving- Set up to establish a Rural Special Improvement District Revolving Fund. RID (Rural Special Improvement District) #39 – Sun Prairie Road- Monitor repayment of Rural Special Improvement District #39 Bond – Sun Prairie Road. RID (Rural Special Improvement District) #40 – Huckleberry Drive- Monitor repayment of Rural Special Improvement District #40 Bond – Huckleberry Drive. Gannon/Flood Road RID (Rural Special Improvement District) - Monitor repayment of the Intercap loan for the district. Whitetail Lane RID (Rural Special Improvement District) – Monitor repayment of the Intercap loan for the district. Bob Marshall RID (Rural Special Improvement District) #53- Monitor repayment of the Intercap loan for the district.

176 Cascade County Combining Balance Sheets Non-Major Debt Service Funds June 30, 2017

3030 Adult 3200 County 3020 Fair Detention Compensated 3400 R.I.D. Imp.G.O.Bonds G.O.Bond Absences Revolving Assets Cash and investments $ 41,912 $ 24 $ 415,326 $ 95,168 Taxes and assessments receivable 2,454 5,237 - 5,198 Total assets $ 44,366 $ 5,261 $ 415,326 $ 100,366 Liabilities, deferred inflows, and fund balance Liabilities Total liabilities - - - - Deferred inflows Deferred tax revenue 5,056 8,765 - 21,873 Total deferred inflows 5,056 8,765 - 21,873 Fund balances Restricted - - 415,326 - Committed - - - - Assigned 39,310 - - 78,493 Unassigned - (3,504) - - Total fund balances 39,310 (3,504) 415,326 78,493 Total liabilities, deferred inflows, and fund balances $ 44,366 $ 5,261 $ 415,326 $ 100,366

177 Total Non- 3539 RID 3540 RID #40 3542 3543 3553 Bob Major Debt #39 Sun Huckleberry Gannon/Flood Whitetail Marshall Service Prairie Road Drive Road RID Lane RID RSID #53 Funds

$ - $ - $ - $ - $ 8,751 $ 561,181 (216) (19) (85) (16) (18) 12,535 $ (216) $ (19) $ (85) $ (16) $ 8,733 $ 573,716

------

- - - - - 35,694 - - - - - 35,694

- - - - - 415,326 - - - - 755 755 - - - - 7,978 125,781 (216) (19) (85) (16) - (3,840) (216) (19) (85) (16) 8,733 538,022

$ (216) $ (19) $ (85) $ (16) $ 8,733 $ 573,716

178 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Non-Major Debt Service Funds June 30, 2017

3030 Adult 3200 County 3020 Fair Detention Compensated 3400 Imp.G.O.Bonds G.O.Bond Absences R.I.D.Revolving Revenues Taxes 221 11,605 - - Investment income 216 252 2,140 422 Other revenue - - - - Total revenues 437 11,857 2,140 422 Expenditures Current: General government (132) (5) - 5,198 Debt service: Interest - - - - Principal - - - - Total expenditures (132) (5) - 5,198 Revenues over (under) expenditures 569 11,862 2,140 (4,776) Other financing sources (uses) Transfers in (out) - (59,247) - 51,103 Total other financing sources (uses) - (59,247) - 51,103 Net change in fund balances 569 (47,385) 2,140 46,327 Fund balances - beginning 38,741 43,881 413,186 32,166 Fund balances - ending $ 39,310 $ (3,504) $ 415,326 $ 78,493

179 3539 RID 3541 RID #39 Sun 3540 RID #40 #41 Park 3542 3543 3553 Bob Total Non- Prairie Huckleberry Garden Gannon/Flood Whitetail Marshall Major Debt Road Drive Est. Road RID Lane RID RSID #53 Service Funds

- - - - - 14 11,840 59 12 11 - - 36 3,148 - - - - - 7,566 7,566 59 12 11 - - 7,616 2,554

(253) (17) - (10) (2) 2 4,781

- - - - - 930 930 - - - - - 6,620 6,620 (253) (17) - (10) (2) 7,552 12,331 312 29 11 10 2 64 10,223

(43,860) (8,826) (8,304) 9,641 244 - (59,249) (43,860) (8,826) (8,304) 9,641 244 - (59,249) (43,548) (8,797) (8,293) 9,651 246 64 (49,026) 43,332 8,778 8,293 (9,736) (262) 8,669 587,048 $ (216) $ (19) $ - $ (85) $ (16) $ 8,733 $ 538,023

180 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual Non-Major Debt Service Funds June 30, 2017

3020 Fair IMP. G.O. Bonds Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 221 $ 221 Investment income - - 216 216 Total revenues - - 437 437 Expenditures General government - - (132) 132 Total expenditures - - (132) 132 Revenues over (under) expenditures - - 569 569 Net change in fund balances - - 569 569 Fund balances - beginning 38,742 38,742 38,742 - Fund balances - ending $ 38,742 $ 38,742 $ 39,311 $ 569

3030 Adult Detention G.O. Bond Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 11,605 $ 11,605 Investment income - - 252 252 Total revenues - - 11,857 11,857 Expenditures General government - - (5) 5 Total expenditures - - (5) 5 Revenues over (under) expenditures - - 11,862 11,862 Transfers in (out) - (77,888) (59,247) 18,641 Net change in fund balances - (77,888) (47,385) 30,503 Fund balances - beginning 43,881 43,881 43,881 - Fund balances - ending $ 43,881 $ (34,007) $ (3,504) $ 30,503

181 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual Non-Major Debt Service Funds June 30, 2017

3200 County Compensated Absences Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 2,140 $ 2,140 Total revenues - - 2,140 2,140 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 2,140 2,140 Net change in fund balances - - 2,140 2,140 Fund balances - beginning 413,186 413,186 413,186 - Fund balances - ending $ 413,186 $ 413,186 $ 415,326 $ 2,140

3400 R.I.D Revolving Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 422 $ 422 Total revenues - - 422 422 Expenditures General government - - 5,198 (5,198) Total expenditures - - 5,198 (5,198) Revenues over (under) expenditures - - (4,776) (4,776) Transfers in (out) 51,025 51,025 51,103 78 Net change in fund balances 51,025 51,025 46,327 (4,698) Fund balances - beginning 32,165 32,165 32,165 - Fund balances - ending $ 83,190 $ 83,190 $ 78,492 $ (4,698)

182 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual Non-Major Debt Service Funds June 30, 2017

3539 RID #39 Sun Prairie Road Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 59 $ 59 Total revenues - - 59 59 Expenditures General government - - (253) 253 Total expenditures - - (253) 253 Revenues over (under) expenditures - - 312 312 Transfers in (out) (43,802) (43,802) (43,860) (58) Net change in fund balances (43,802) (43,802) (43,548) 254 Fund balances - beginning 43,332 43,332 43,332 - Fund balances - ending $ (470) $ (470) $ (216) $ 254

3540 RID #40 Huckleberry Drive Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 12 $ 12 Total revenues - - 12 12 Expenditures General government - - (17) 17 Total expenditures - - (17) 17 Revenues over (under) expenditures - - 29 29 Transfers in (out) (8,815) (8,815) (8,826) (11) Net change in fund balances (8,815) (8,815) (8,797) 18 Fund balances - beginning 8,778 8,778 8,778 - Fund balances - ending $ (37) $ (37) $ (19) $ 18

183 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual Non-Major Debt Service Funds June 30, 2017

3541 RID #41 Park Garden Est. Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 11 $ 11 Total revenues - - 11 11 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 11 11 Transfers in (out) (8,293) (8,293) (8,304) (11) Net change in fund balances (8,293) (8,293) (8,293) - Fund balances - beginning 8,293 8,293 8,293 - Fund balances - ending $ - $ - $ - $ -

3542 Gannon/Flood Road RID Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures General government - - (10) 10 Total expenditures - - (10) 10 Revenues over (under) expenditures - - 10 10 Transfers in (out) 9,641 9,641 9,641 - Net change in fund balances 9,641 9,641 9,651 10 Fund balances - beginning (9,736) (9,736) (9,736) - Fund balances - ending $ (95) $ (95) $ (85) $ 10

184 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual Non-Major Debt Service Funds June 30, 2017

3543 Whitetail Lane RID Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures General government - - (2) 2 Total expenditures - - (2) 2 Revenues over (under) expenditures - - 2 2 Transfers in (out) 244 244 244 - Net change in fund balances 244 244 246 2 Fund balances - beginning (262) (262) (262) - Fund balances - ending $ (18) $ (18) $ (16) $ 2

3553 Bob Marshall RSID #53 Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 14 $ 14 Investment income - - 36 36 Other revenue 6,904 6,904 7,566 662 Total revenues 6,904 6,904 7,616 712 Expenditures General government - - 2 (2) Debt Service Interest 930 930 930 - Principal 6,620 6,620 6,620 - Total expenditures 7,550 7,550 7,552 (2) Revenues over (under) expenditures (646) (646) 64 710 Net change in fund balances (646) (646) 64 710 Fund balances - beginning 8,670 8,670 8,670 - Fund balances - ending $ 8,024 $ 8,024 $ 8,734 $ 710

185 NON-MAJOR CAPITAL PROJECTS FUNDS

The capital projects funds account for the financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary and trust funds).

Capital Building Reserves- Set up to establish a capital building reserve for the County Public Works Capital Project- Set up to establish a capital reserve for Public Works function. Fair Capital Reserve- Set up to establish a capital building reserve for the Montana Expo Park. Mosquito Capital Reserve- Set up to establish a capital building reserve for the Weed and Mosquito Department. Junk Veh. Capital Reserve- Set up to establish a capital building reserve for the Junk Vehicle Program. Health Capital Reserve- Set up to establish a capital building reserve for the City/County Health Department. Clinic Capital Improvements- Set up to establish a capital building reserve for the Clinic. CTEP Capital Project- Set up to account for federal CTEP grants utilized for capital improvements to County facilities. ADC Capital Improvement- Set up to fund capital improvements for the Sheriff’s Office and Adult Detention Center.

186 Cascade County Combining Balance Sheets Non-Major Capital Projects Funds June 30, 2017

4011 Capital 4015 Public 4020 Fair 4040 Mosquito Building Works Capital Capital Capital Reserve Project Reserve Reserve Assets Cash and investments $ 1,438,273 $ 256,580 $ 63 $ 1,796 Accounts receivable - 23 - - Taxes and assessments receivable - 1,494 - - Total assets $ 1,438,273 $ 258,097 $ 63 $ 1,796 Liabilities & fund balances Liabilities Accounts payable - - - - Deferred tax revenue - 1,662 - - Total liabilities - 1,662 - - Fund balances Assigned 1,438,273 256,435 63 1,796 Total fund balances 1,438,273 256,435 63 1,796 Total liabilities & fund balances $ 1,438,273 $ 258,097 $ 63 $ 1,796

187 Total Non- Major 4060 Junk 4070 Health 4080 Clinic 4130 CTEP 4140 ADC Capital Veh Capital Capital Capital Capital Capital Projects Reserve Reserve Improvmnts Project Improvement Funds

$ 140,565 $ 42,903 $ 1 $ 647,436 $ 227,472 $ 2,755,089 - - - 50,621 - 50,644 - - - - - 1,494 $ 140,565 $ 42,903 $ 1 $ 698,057 $ 227,472 $ 2,807,227

- - - 197,070 - 197,070 - - - - - 1,662 - - - 197,070 - 198,732

140,565 42,903 1 500,987 227,472 2,608,495 140,565 42,903 1 500,987 227,472 2,608,495 $ 140,565 $ 42,903 $ 1 $ 698,057 $ 227,472 $ 2,807,227

188 Cascade County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Non-Major Capital Projects June 30, 2017

4040 4011 Capital 4015 Public 4020 Fair Mosquito Building Works Capital Capital Capital Reserve Project Reserve Reserve Revenues Intergovernmental sources - - - - Charges for goods and services 10,000 - - - Taxes - 242 - - Investment income 12,432 2,059 - 9 Other revenue - 14,193 - - Total revenues 22,432 16,494 - 9 Expenditures Current: Public works - 87 - - General government - - - - Public safety - - - - Debt service: Capital Outlay 275,801 555,198 - - Total expenditures 275,801 555,285 - - Revenues over (under) expenditures (253,369) (538,791) - 9 Other financing sources (uses) Transfers in 58,278 400,000 - - Sale of capital assets - 4,643 - - Proceeds from loan - - - - Total other financing sources (uses) 58,278 404,643 - - Net change in fund balances (195,091) (134,148) - 9 Fund balances - beginning 1,633,364 390,583 63 1,787 Fund balances - ending $ 1,438,273 $ 256,435 $ 63 $ 1,796

189 Total Non- 4060 Junk 4070 Health 4080 Clinic 4130 CTEP 4140 ADC Major Capital Veh Capital Capital Capital Capital Capital Projects Reserve Reserve Improvmnts Project Improvement Funds

- - - 323,904 31,761 355,665 - - - - - 10,000 - - - - - 242 274 221 - 871 919 16,785 - - - - - 14,193 274 221 - 324,775 32,680 396,885

- - - - - 87 - - - 75,916 - 75,916 ------

- - - 2,168,057 49,645 3,048,701 - - - 2,243,973 49,645 3,124,704 274 221 - (1,919,198) (16,965) (2,727,819)

87,415 - - 420,160 152,688 1,118,541 - - - - - 4,643 - - - 2,000,000 - 2,000,000 87,415 - - 2,420,160 152,688 3,123,184 87,689 221 - 500,961 135,724 395,365 52,876 42,682 26 91,748 2,213,130 $ 140,565 $ 42,903 $ 1 $ 500,987 $ 227,472 $ 2,608,495

190 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual Non-Major Capital Projects Funds June 30, 2017

4011 Capital Building Reserve Variance with Original Budget Final Budget Actual Final Budget Revenues Charges for goods and services $ - $ - $ 10,000 $ 10,000 Investment income - 131,561 12,432 (119,129) Total revenues - 131,561 22,432 (109,129) Expenditures General government 30,000 30,000 - 30,000 Capital Outlay 291,400 291,400 275,801 15,599 Total expenditures 321,400 321,400 275,801 45,599 Revenues over (under) expenditures (321,400) (189,839) (253,369) (63,530) Transfers in (out) 321,400 58,278 58,278 - Net change in fund balances - (131,561) (195,091) (63,530) Fund balances - beginning 1,633,364 1,633,364 1,633,364 - Fund balances - ending $ 1,633,364 $ 1,501,803 $ 1,438,273 $ (63,530)

4015 Public Works Capital Project Variance with Original Budget Final Budget Actual Final Budget Revenues Taxes $ - $ - $ 242 $ 242 Investment income - - 2,059 2,059 Other revenue 25,322 25,322 14,193 (11,129) Total revenues 25,322 25,322 16,494 (8,828) Expenditures Public works - - 87 (87) Capital Outlay 559,001 559,001 555,198 3,803 Total expenditures 559,001 559,001 555,285 3,716 Revenues over (under) expenditures (533,679) (533,679) (538,791) (5,112) Transfers in (out) 400,000 400,000 400,000 - Sale of capital assets - - 4,643 4,643 Net change in fund balances (133,679) (133,679) (134,148) (469) Fund balances - beginning 390,583 390,583 390,583 - Fund balances - ending $ 256,904 $ 256,904 $ 256,435 $ (469)

191 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual Non-Major Capital Projects Funds June 30, 2017

4020 Fair Capital Reserve Variance with Original Budget Final Budget Actual Final Budget Revenues Other revenue $ 15,744 $ 15,744 $ - $ (15,744) Total revenues 15,744 15,744 - (15,744) Expenditures Total expenditures - - - - Revenues over (under) expenditures 15,744 15,744 - (15,744) Net change in fund balances 15,744 15,744 - (15,744) Fund balances - beginning 63 63 63 - Fund balances - ending $ 15,807 $ 15,807 $ 63 $ (15,744)

4040 Mosquito Capital Reserve Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 9 $ 9 Total revenues - - 9 9 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 9 9 Net change in fund balances - - 9 9 Fund balances - beginning 1,787 1,787 1,787 - Fund balances - ending $ 1,787 $ 1,787 $ 1,796 $ 9

192 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual Non-Major Capital Projects Funds June 30, 2017

4060 Junk Veh Capital Reserve Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 274 $ 274 Total revenues - - 274 274 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 274 274 Transfers in (out) (2,254) (2,254) 87,415 89,669 Net change in fund balances (2,254) (2,254) 87,689 89,943 Fund balances - beginning 52,876 52,876 52,876 - Fund balances - ending $ 50,622 $ 50,622 $ 140,565 $ 89,943

4070 Health Capital Reserve Variance with Original Budget Final Budget Actual Final Budget Revenues Investment income $ - $ - $ 221 $ 221 Total revenues - - 221 221 Expenditures Total expenditures - - - - Revenues over (under) expenditures - - 221 221 Net change in fund balances - - 221 221 Fund balances - beginning 42,682 42,682 42,682 - Fund balances - ending $ 42,682 $ 42,682 $ 42,903 $ 221

193 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual Non-Major Capital Projects Funds June 30, 2017

4080 Clinic Capital Improvements Variance with Original Budget Final Budget Actual Final Budget Revenues Total revenues - - - - Expenditures Total expenditures - - - - Revenues over (under) expenditures - - - - Net change in fund balances - - - - Fund balances - beginning $ 1 $ 1 $ 1 $ - Fund balances - ending $ 1 $ 1 $ 1 $ -

4130 CTEP Capital Project Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 382,557 $ 382,557 $ 323,904 $ (58,653) Investment income - - 871 871 Total revenues 382,557 382,557 324,775 (57,782) Expenditures General government 259,044 259,044 75,916 183,128 Capital Outlay 2,519,010 2,519,010 2,168,057 350,953 Total expenditures 2,778,054 2,778,054 2,243,973 534,081 Revenues over (under) expenditures (2,395,497) (2,395,497) (1,919,198) 476,299 Transfers in (out) 395,497 420,160 420,160 - Proceeds from loan 2,000,000 2,000,000 2,000,000 - Net change in fund balances - 24,663 500,962 476,299 Fund balances - beginning 27 27 27 - Fund balances – ending $ 27 $ 24,690 $ 500,989 $ 476,299

194 Cascade County Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual Non-Major Capital Projects Funds June 30, 2017

4140 ADC Capital Improvement Variance with Original Budget Final Budget Actual Final Budget Revenues Intergovernmental sources $ 24,235 $ 24,235 $ 31,761 $ 7,526 Investment income - - 919 919 Total revenues 24,235 24,235 32,680 8,445 Expenditures Capital Outlay 285,329 285,329 49,645 235,684 Total expenditures 285,329 285,329 49,645 235,684 Revenues over (under) expenditures (261,094) (261,094) (16,965) 244,129 Transfers in (out) 212,688 152,688 152,688 - Net change in fund balances (48,406) (108,406) 135,723 244,129 Fund balances - beginning 91,748 91,748 91,748 - Fund balances - ending $ 43,342 $ (16,658) $ 227,471 $ 244,129

195 INTERNAL SERVICE FUNDS

The internal service funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the County on a cost reimbursement basis.

Intra-Governmental Gasoline- Established to track interdepartmental gasoline usage. County Printer- Established to provide for printing services to County departments. Self-Insurance- Established to account for County Revenue and payments to self-insured health insurance plan. Fleet Maintenance- This fund was established to track the costs of the County’s fleet maintenance department and the activities of the painter and carpenter.

196 Cascade County Combining Statements of Net Position Internal Service Funds June 30, 2017

Total Non- 6020 County 6050 Self Major Internal Printer Insurance 6051 Fleet Service Funds Assets Current assets: Cash and investments $ 184,261 $ 179,478 $ 34,158 $ 397,897 Accounts receivable - - 28,848 28,848 Inventory - - 20,909 20,909 Advances to other funds - 1,107,202 - 1,107,202 Total current assets 184,261 1,286,680 83,915 1,554,856 Noncurrent assets: Capital assets, net 46,556 - 1,777,507 1,824,063 Total noncurrent assets 46,556 - 1,777,507 1,824,063 Total assets 230,817 1,286,680 1,861,422 3,378,919 Deferred outflow of resources Deferred outflow related to pensions 9,731 - 85,788 95,519 Total deferred outflows of resources 9,731 - 85,788 95,519 Liabilities Current liabilities: Accounts payable 14,029 - 91,094 105,123 Accrued payroll 2,521 - 15,811 18,332 Due to other funds - - 2,482,552 2,482,552 Total current liabilities 16,550 - 2,589,457 2,606,007 Noncurrent liabilities: Notes payable - - 252,740 252,740 Net pension liability 60,644 - 534,628 595,272 Payroll 7,411 - 66,108 73,519 Total noncurrent liabilities 68,055 - 853,476 921,531 Total liabilities 84,605 - 3,442,933 3,527,538 Deferred inflows of resources Deferred inflows related to pensions 1,681 - 14,820 16,501 Total deferred inflows of resources 1,681 - 14,820 16,501 Net position Net investment in capital assets 46,556 - 1,777,507 1,824,063 Unrestricted 107,706 1,286,680 (3,288,050) (1,893,664) Total net position $ 154,262 $ 1,286,680 $ (1,510,543) $ (69,601)

197 Cascade County Combining Statement of Revenues, Expenses, And Changes in Net Position Internal Service Funds June 30, 2017

6010 Intra- 6040 MACO Govmntl- 6020 County EE Health Gasoline Printer Dental Vision Operating revenues Charges for goods and services - 206,598 - On-behalf payments related to pensions - 62 - Miscellaneous revenues - - - Total operating revenues - 206,660 - Operating expenses Operating expenses - 41,749 - Payroll - 66,171 - Repairs and maintenance - 27,102 - Depreciation - 23,384 - Travel and training - 868 - Professional fees - 14,662 - Office supplies - - - Utilities and telephone - 722 - Insurance - 169 - Total operating expenses - 174,827 - Operating income (loss) - 31,833 - Non-operating revenues Interest revenue - 723 - Gain (loss) on sale of assets - - - Interest (expense) - - - Total non-operating revenues (expenses) - 723 - Income (loss) before contributions & transfers - 32,556 - Transfers in (out) (140,087) - 16,810 Capital contributions - 41,910 - Change in net position (140,087) 74,466 16,810 Total net position - beginning 140,087 79,796 (16,810) Total net position - ending $ - $ 154,262 $ -

198 6050 Self Total Internal Insurance 6051 Fleet Service Funds

- 757,823 964,421 - 547 609 - 40,852 40,852 - 799,222 1,005,882

- 12,157 53,906 350,995 417,169 - 83,690 110,792 620,659 644,042 - 24,624 25,492 - 690 15,352 - 31 31 185,008 185,730 101,990 102,159 - 1,379,845 1,554,672 - (580,623) (548,790)

6,285 - 7,008 - 50,910 50,910 - (6,835) (6,835) 6,285 44,075 51,083 6,285 (536,547) (497,707) - 497,087 373,811 - 4,213 46,124 6,285 (35,247) (77,772) 1,280,395 (1,475,296) 8,171 $ 1,286,680 $ (1,510,543) $ (69,601)

199 Cascade County Statement of Cash Flows Internal Service Funds June 30, 2017

6010 Intra-Govmntl- 6020 County Gasoline Printer Cash flows from operating activities Cash received from services provided $ - $ 207,292 Cash paid to employees - (65,680) Cash paid to suppliers - (72,543) Net cash provided (used) by operating activities - 69,069 Cash flows from investing activities Interest received - 723 Net cash provided (used) by investing activities - 723 Cash flows from non-capital investing activities Cash (paid) received from other funds - - Operating transfers in/(out) (140,087) - Net cash provided (used) by non-capital financing activities (140,087) - Cash flows from capital and related financing activities Proceeds from sale of property and equipment - - Acquisition of capital assets - - Principal payments on long-term debt - - Interest payments on long-term debt - - Net cash provided (used) by capital and related financing activities - - Net increase (decrease) in cash and cash equivalents (140,087) 69,793 Cash and cash equivalents, beginning of year 140,087 114,468 Cash and cash equivalents, end of the year $ - $ 184,261 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ - $ 31,833 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation - 23,384 Changes in working capital components (Increase) decrease in accounts receivable - 694 (Increase) decrease in inventory - - (Increase) decrease in deferred outflows - (6,556) Increase (decrease) in accounts payable - 12,728 Increase (decrease) in wages payable - 420 Increase (decrease) in compensated absences - 333 Increase (decrease) in pension liability - 10,698 Increase (decrease) in deferred inflows (4,465) Net cash provided (used) by operating activities $ - $ 69,069 Schedule of noncash capital and financing activities Capital asset transferred (to) from other funds $ - $ 41,910 Total noncash capital and financing activities $ - $ 41,910

200 6040 MACO EE Health Dental Vision 6050 Self Insurance 6051 Fleet Total

$ - $ - $ 763,696 $ 970,988 - - (383,696) (449,376) (7,578) - (341,806) (421,927) (7,578) - 38,194 99,685

- 6,285 - 7,008 - 6,285 - 7,008

(9,233) 169,722 206,480 366,969 16,810 - 497,087 373,810 7,577 169,722 703,567 740,779

- - 71,560 71,560 - - (527,133) (527,133) - - (251,248) (251,248) - - (6,835) (6,835) - - (713,656) (713,656) (1) 176,007 28,105 133,816 - 3,471 6,053 264,079 $ (1) $ 179,478 $ 34,158 $ 397,895

$ - $ - $ (580,621) $ (548,788)

- - 620,659 644,043

- - (28,848) (28,154) - - (6,132) (6,132) - - (52,280) (58,836) (7,578) - 66,385 71,535 - - (4,850) (4,430) - - (2,782) (2,449) - - 69,036 79,734 - - (42,372) (46,836) $ (7,578) $ - $ 38,195 $ 99,687

$ - $ - $ 4,213 $ 46,123 $ - $ - $ 4,213 $ 46,123

201 TRUST AND AGENCY FUNDS The trust and agency funds account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Agency funds are custodial in nature and do not involve measurement of results of operations.

Private Purpose Trust Funds Sheriff Prisoner Fund- Maintain inmate funds HR Payroll Tax Deposits- Account for all payroll taxes. Justice Court Old Trust- Receipt and disbursement of bonds and restitution. Clerk of Court Restitution- Receipt and disbursement of adult restitution. Cty Atty Restitution Acct- Receipt and disbursement of adult restitution through the County Attorney’s Office. C.C. Emergency Aid Fund- Anonymous donations that can only be used to help indigent citizens.

Agency Funds Sheriff Evidence Fund- Account for cash evidence. Sheriff Commissary Fund- Maintain inmate funds. Sheriff Civil- Collection for serving civil legal documents and related disseminations to alimony and judgement holders. Treasurer’s Clearing Fund- Utilized to account for warrants that have not cleared the bank yet. Protested Taxes- To hold protested tax payments until distributed. Protested Taxes Interest- To Account for interest gained on protested taxes. Public Administrator- Used by public administrator for services in connection with positions. Redemptions- To record tax sale certificates on delinquent taxes. Clerk of District Court- To account for monies that are collected by the district court. Justice Court- Receipt and disbursement of bonds and restitution. Partial Tax Payments- To account for partial tax payments until ready for distribution. Clerk & Recorder Surplus Proceeds- To account for proceeds from foreclosure sales. Black Eagle Sewer #24- Collection and disbursement of assessment fees for the district. Black Eagle Water- Collection and disbursement of assessment fees for the district. Fort Shaw Irrigation- Collection and disbursement of assessment fees for the district. Greenfield Irrigation- Collection and disbursement of assessment fees for the district. W GtFalls Flood Controls- Collection and disbursement of assessment fees for the West Great Falls District. WGF Flood Maintenance- Collection and disbursement of assessment fees for the West Great Falls District. Vaughn Dike- Collection and disbursement of assessment fees for the district. Tax Increment District- Collection and disbursement of assessment fees for the district. Malting Plant TID- To account for moneys of the Malting Plant tax increment district. West Bank TID- To account for moneys of the West Bank tax increment district. New Downtown TID- To account for moneys of the New Downtown tax increment district. East Industrial Park- Collection and disbursement of assessment fees for the district. Belt Fire District #18- Collection and disbursement of assessment fees for the district. Sun Prairie Water Distr.- Collection and disbursement of assessment fees for the district. Sun River Cemetery- Collection and disbursement of assessment fees for the district. Black Eagle Fire District #1- Collection and disbursement of assessment fees for the district. Black Eagle Sewer Operation- Collection and disbursement of assessment fees for the district. Simms Sewer- Collection and disbursement of assessment fees for the district. Conservation District- Collection and disbursement of assessment fees for the district. Per Med Levy Transit District- Collect money to pay increased health insurance costs for transit employees.

202 Transit- Collection and disbursement of assessment fees for the district. North Central Leaning Re.- To account for funding for the center. Upper/Lower River Road- To account for funding for Upper/Lower River Road, Water & Sewer District. Search and Rescue- To account for funding for the Search and Rescue team. Gore Hill Fire- Collection and disbursement of assessment fees for the district. Sand Coulee Fire- Collection and disbursement of assessment fees for the district. Simms Fire- Collection and disbursement of assessment fees for the district. Stockett Fire- Collection and disbursement of assessment fees for the district. Ulm Fire- Collection and disbursement of assessment fees for the district. Vaughn Fire- Collection and disbursement of assessment fees for the district. Fort Shaw Fire- Collection and disbursement of assessment fees for the district. Monarch Rural Fire- Collection and disbursement of assessment fees for the district. Black Eagle Rural Fire- Collection and disbursement of assessment fees for the district. Dearborn Fire District- Collection and disbursement of assessment fees for the district. Cascade Fire- Collection and disbursement of assessment fees for the district. Sun River Fire- Collection and disbursement of assessment fees for the district. JP Fines/Forfeitures 50%- To account for collection of Justice of the Peace fines and forfeitures. Court Information Technology- To account for collection of court surcharge for court information technology. Clerk of Court Fees (100%) - To account for collection of Clerk of Court Fees. Petition for Adoptions $75- To account for fees collected in regards to adoptions. Actions or Proceedings- To account for fees collected in actions and proceedings. Dissolution of Marriage- To account for fees collected in regards to divorces. Legal Separation, Petition- To account for fees collected in regards to legal separation. Fines. Assess. Pmt. Forfeit- To account for fines collected in District Court. MT Law Enforcement Acad.- To account for money collected for the Law Enforcement Academy. Family Intervention- To account for money collected for family interventions in the court system. Victims of Domestic Viol.- To account for money collect for Victims of domestic violence program in the court system. State Remodeling- To account for collection of State remodeling property tax. University Millage- To account for collection of University millage property tax. University Mill Non-Levy- Non mill levy collections for university millage. Tax Inc. Dist- University- Money collected for university millage in the tax increment district. State Equalization- AV Tax- To account for collection of statewide equalization levy (40 mills). State Equalization- Non-Levy- Non mill levy collections for state equalization of schools. Elementary Equal- AV Tax- To account for elementary education ad valorem tax. Elementary Equal- Non-Levy- Non mill levy collections for elementary equalization of schools. High School Equal- AV Tax- To account for high school ad valorem tax. High School Equal- Non-Levy- Non mill levy collections for high school equalization. Vo-Tech Millage- AV Tax- To account for collection of Vo-Tech millage. Vo-Tech Millage- Non-Levy- Non mill levy collections for Vo-Tech. HS Equal- Federal Forest- Non-Levy- Non mill levy collections for high schools. Elem.- Federal Forest- Non-Levy- Non mill levy collections for elementary schools. HS- Federal PILT- Non-Levy- Non mill levy collections for high schools. Elem.- Federal Forest- Non-Levy- Non mill levy collections for elementary schools. Montana Land Information- To account for money collected for Montana Lands. Death Certificates- DOL- To account for money collected for death certificates. Forest Fire- To account for collection of forester’s FPRA (Fire Protection Tax).

203 SID #1 Great Falls- All collections for School District #1. SID #3 Cascade- All collections for School District #3. SID #5 Centerville- All collections for School District #5. SID #29 Belt- All collections for School District #29. SID #55 Sun River- All collections for School District #55. SID #74 Vaughn- All collections for School District #74. SID #85 Ulm- All collections for School District #85. SID #95 Dep Creek- All collections for School District #95. High Schl Transportation- To account for cash collected for and distributed to schools for transportation needs. High School Retirement- Funds collected to be invested in the High School teachers’ retirement system. Elementary Retirement- Funds collected to be invested in the Elementary School teachers’ retirement system. Airport TID City of GF- To account for funding for the Airport Tax increment district. Swimming Pool Debt Svc.- Funds collected to pay bond for swimming pool improvements. Soccer Mill Levy- Funds collected to be invested in Soccer Park. Per Med Levy Gr Falls- Established to pay increased health insurance costs for City of Great Falls employees. City of Great Falls- To account for collection of miscellaneous remittance from the City of Great Falls. G.F. City Fire Balances- To account for collection of miscellaneous remittance for the City of Great Falls fire balances. Per Med Levy Belt- Established to pay increased health insurance costs for employees of the Town of Belt. Town of Belt- To account for collection of miscellaneous remittance from the Town of Belt. Per Med Levy Cascade- Established to pay increased health insurance costs for employees of the Town of Cascade. Town of Cascade- To account for collection of miscellaneous remittance from the Town of Cascade. Town of Neihart- To account for collection of miscellaneous remittance from the Town of Neihart. Manchester TID- To account for moneys of the Manchester tax increment district. MT Milling TID- To account for moneys of the MT Milling tax increment district. Entitlement Levy Clearing- Tax revenues collected for the entitlement levy and entitlement funds from the state. Jury Fund- To account for money used for jury service and reimbursed from the state.

204 Cascade County Combining Statements of Net Position Private Purpose Trust Funds June 30, 2017

7050 Sheriff 7053 HR Payoll Prisoner Fund Tax Deposits Assets Cash and investments $ - $ 126,981 Total assets - 126,981 Liabilities Accrued expenses $ - $ 126,981 Due to other governments - - Total liabilities - 126,981 Net position Held in trust for pension benefits and other purposes Total net position $ - $ -

205 7054 Justice Court 7055 Justice Court 7056 Clerk of 7057 Clerk of Crt New Trust Old Trust Court New Trust Restitution

$ - $ 1,359 $ - $ 30,500 - 1,359 - 30,500

$ - $ - $ - $ - - 1,359 - - - 1,359 - -

$ - $ - $ - $ 30,500

206 Cascade County Combining Statements of Net Position Private Purpose Trust Funds June 30, 2017

7058 Cty Atty 7060 Jury Fund Restitution Acct Assets Cash and investments $ 4,210 $ - Total assets 4,210 - Liabilities Accrued expenses $ - $ - Due to other governments 1,050 - Total liabilities 1,050 - Net position Held in trust for pension benefits and other purposes Total net position $ 3,160 $ -

207 Cascade County Combining Statements of Net Position Private Purpose Trust Funds June 30, 2017 7090 C.C. Total Private- 7061 Sheriff Emergency Aid 7095 Clerk & purpose trust Commissary Fund Recorder Trust funds

$ - $ 100 $ - $ 163,150 - 100 - $ 163,150

$ - $ - $ - $ 126,981 - - - $ 2,409 - - - $ 129,390

$ - $ 100 $ - $ 33,760

208 Cascade County Combining Statement of Changes In Fiduciary Net Position Private-Purpose Trust Funds June 30, 2017

7054 - Justice 7056 - Clerk 7057 - Clerk 7050 -Sheriff Court New of Court of Crt Prisoner Fund Trust New Trust Restitution Additions Total additions - - - - Deductions Total deductions - - - - Transfers in (out) $ 18 $ 9,965 $ 124,021 $ - Change in net position (18) (9,965) (124,021) - Net Position -- beginning of the year 18 9,965 124,021 30,500 Net Position -- end of the year $ - $ - $ - $ 30,500

209 Cascade County Combining Statement of Changes In Fiduciary Net Position Private-Purpose Trust Funds June 30, 2017

7058 Cty Atty 7090 C.C. Total Private- Restitution 7060 - Jury 7061 - Sheriff Emergency 7095 - Clerk & Purpose Acct Fund - Old Commissary Aid Fund Recorder Trust Trust Funds

------

------$ - $ 16,523 $ 6,978 $ - $ 216,534 $ 374,039 - (16,523) (6,978) - (216,534) (374,039) 3,160 16,523 6,978 100 216,534 407,799 $ 3,160 $ - $ - $ 100 $ - $ 33,760

210 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7102 - Sheriff 7103 - Sheriff 7105 - 7120 - Evidence Commissary Sheriff - Treasurer's Fund Fund Civil Clearing Fund Assets Cash and Investments $ 52,295 $ 11,035 $ 5,825 $ 1,120,168 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable - - - - Total assets $ 52,295 $ 11,035 $ 5,825 $ 1,120,168

Liabilities Accounts payable $ - $ - $ - $ 381,934 Due to other funds - - - - Other liabilities 52,295 11,035 5,825 - Due to other governments - - - 738,234 Total liabilities $ 52,295 $ 11,035 $ 5,825 $ 1,120,168

211 7130 - 7131 - 7160 - Clerk 7165 - Protested Protested Taxes 7140 - Public 7150 - of District Justice Taxes - Interest Administrator Redemptions Court Court

$ 31,085 $ 3,148 $ 112,268 $ 29,177 $ 92,438 $ 16,937 ------260,552 24,152 - - - - 4,130 ------$ 295,767 $ 27,300 $ 112,268 $ 29,177 $ 92,438 $ 16,937

$ - $ 27,300 $ 112,268 $ 29,177 $ - $ - 295,767 ------92,438 16,937 ------$ 295,767 $ 27,300 $ 112,268 $ 29,177 $ 92,438 $ 16,937

212 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7170 - 7195 - Clerk & 7220 - Black Partial Tax Recorder Eagle Sewer 7221 - Black Payment Surplus Proceed #24 Eagle Water Assets Cash and Investments $ 13,931 $ 210,948 $ 5,621 $ - Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable - - 13,899 1,714 Total assets $ 13,931 $ 210,948 $ 19,519 $ 1,714

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities 13,931 210,948 - - Due to other governments - - 19,519 1,714 Total liabilities $ 13,931 $ 210,948 $ 19,519 $ 1,714

213 7230 - Fort 7240 - 7250 - W Gt 7252 - WGF 7270 - Tax Shaw Greenfield Falls Flood Flood 7260 - Vaughn Increment Irrigation Irrigation Control Maintenance Dike District

$ 11,811 $ 9,579 $ 2,426 $ 23,698 $ 2,570 $ - - - - 3,464 - - 98,229 - 20,177 225,888 21,372 ------8,960 10,474 - 2,406 419 1,704 $ 119,001 $ 20,053 $ 22,603 $ 255,454 $ 24,361 $ 1,704

$ - $ - $ - $ - $ - $ ------119,001 20,053 22,603 255,454 24,361 1,704 $ 119,001 $ 20,053 $ 22,603 $ 255,454 $ 24,361 $ 1,704

214 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7271 - 7274 - East Malting 7272 - West 7273 - New Industrial Plant TID Bank TID Downtown TID Park Assets Cash and Investments $ 360 $ - $ 46,275 $ 86 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable 41,783 3 26,142 23,794 Total assets $ 42,143 $ 3 $ 72,418 $ 23,880

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - 5,809 - - Other liabilities - - - - Due to other governments 42,143 (5,806) 72,418 23,880 Total liabilities $ 42,143 $ 3 $ 72,418 $ 23,880

215 7280 - Belt 7295 - Sun 7300 - Sun 7310 - Black 7320 - Black Fire District Prairie Water River Eagle Fire Eagle Sewer 7330 - Simms #18 District Cemetery Dist. #1 Oper. Sewer

$ 5,436 $ 478 $ 677 $ 27,565 $ 113 $ 1,169 ------45,209 3,976 5,611 229,248 ------1,488 - 652 1,927 368 2,664 $ 52,132 $ 4,454 $ 6,941 $ 258,739 $ 481 $ 3,833

$ - $ - $ - $ - $ - $ ------52,132 4,454 6,941 258,739 481 3,833 $ 52,132 $ 4,454 $ 6,941 $ 258,739 $ 481 $ 3,833

216 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7340 - 7349 - Per 7360 - Conservation Med Levy Northcentral District Transit 7350 - Transit Learning Re Assets Cash and Investments $ 1,388 $ 1,417 $ 553,667 $ 25,527 Restricted Cash - - - - Holdings in external investment pool - 11,785 4,235,639 212,300 Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable 5,284 3,120 47,571 - Total assets $ 6,672 $ 16,323 $ 4,836,877 $ 237,827

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 6,672 16,323 4,836,877 237,827 Total liabilities $ 6,672 $ 16,323 $ 4,836,877 $ 237,827

217 7361 - Upper/Lower 7364 - Search 7372 - Gore 7373 - Sand 7374 - 7375 - River Road and Rescue Hill Fire Coulee Fire Simms Fire Stockett Fire

$ - $ 611 $ 215 $ 2,585 $ 393 $ ------212 1,445 3,547 23,835 3,000 5,130 $ 212 $ 2,056 $ 3,762 $ 26,420 $ 3,393 $ 5,130

$ - $ - $ - $ - $ - $ ------212 2,056 3,762 26,420 3,393 5,130 $ 212 $ 2,056 $ 3,762 $ 26,420 $ 3,393 $ 5,130

218 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7376 - Ulm 7377 - 7378 - Fort 7379 - Monarch Fire Vaughn Fire Shaw Fire Rural Fire Assets Cash and Investments $ 2,135 $ 6,232 $ 773 $ 330 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable 10,900 56,775 4,980 1,430 Total assets $ 13,035 $ 63,007 $ 5,753 $ 1,760

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 13,035 63,007 5,753 1,760 Total liabilities $ 13,035 $ 63,007 $ 5,753 $ 1,760

219 7380 - Black 7381 - 7451 - J.P. 7458 - Court Eagle Rural Deerborn 7382 - 7383 - Sun Fines/ Information Fire Fire District Cascade Fire River Fire Forfeitures 50% Technology

$ 1,900 $ 387 $ 367 $ 687 $ 18,483 $ 8,125 ------32,120 3,960 810 6,000 - - $ 34,020 $ 4,347 $ 1,177 $ 6,687 $ 18,483 $ 8,125

$ - $ - $ - $ - $ - $ ------34,020 4,347 1,177 6,687 18,483 8,125 $ 34,020 $ 4,347 $ 1,177 $ 6,687 $ 18,483 $ 8,125

220 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7461 - Clerk 7462 - Petition 7463 - 7464 - of Court Fees for Adoption Actions or Dissolution (100%) $75 Proceedings of Marriage Assets Cash and Investments $ 15,595 $ 150 $ 4,590 $ 4,080 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable - - - - Total assets $ 15,595 $ 150 $ 4,590 $ 4,080

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 15,595 150 4,590 4,080 Total liabilities $ 15,595 $ 150 $ 4,590 $ 4,080

221 7466 - Fines, 7467 - MT Law 7468 - 7471 - Victims 7521 - Assess. Pmt, Enforcement Family of Domestic 7507 - State University Forfeit. Acad Intervention Viol. Remodeling Millage

$ 2,196 $ 4,584 $ 1,157 $ 1,320 $ 15,152 $ 12,067 ------3,677 29,018 $ 2,196 $ 4,584 $ 1,157 $ 1,320 $ 18,829 $ 41,085

$ - $ - $ - $ - $ - $ ------2,196 4,584 1,157 1,320 18,829 41,085 $ 2,196 $ 4,584 $ 1,157 $ 1,320 $ 18,829 $ 41,085

222 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7522 - 7523 - Tax 7527 - State 7528 - State University Inc. Dist- Equalization Equalization Mill-Non Levy University AV Tax - Non Levy Assets Cash and Investments $ 182 $ 456 $ 80,446 $ 1,213 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable - 882 191,059 - Total assets $ 182 $ 1,338 $ 271,505 $ 1,213

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 182 1,338 271,505 1,213 Total liabilities $ 182 $ 1,338 $ 271,505 $ 1,213

223 7530 - 7531 - High 7532 - High 7533 - Vo- 7534 - Vo- 7529 - Elementary School School Tech Tech Elementary Equal - Non Equal - AV Equal - Non Millage - Millage - Equal - AV Tax Levy Tax Levy AV Tax Non Levy

$ 66,367 $ 1,000 $ 44,245 $ 667 $ 3,017 $ 45 ------159,781 - 106,433 - 7,261 - $ 226,148 $ 1,000 $ 150,678 $ 667 $ 10,278 $ 45

$ - $ - $ - $ - $ - $ ------226,148 1,000 150,678 667 10,278 45 $ 226,148 $ 1,000 $ 150,678 $ 667 $ 10,278 $ 45

224 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7551 - 7553 - Death 7701 - Great Montana Land Certificates- 7564 - Fire Falls Information DOL Forest Elementary Assets Cash and Investments $ 1,658 $ 45 $ 88 $ 481,088 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable 2,188 1,278 - - Other receivables - - - - Taxes/assessments receivable - - 324 516,624 Total assets $ 3,846 $ 1,323 $ 413 $ 997,712

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 3,846 1,323 413 997,712 Total liabilities $ 3,846 $ 1,323 $ 413 $ 997,712

225 7702 - Great 7703 - 7704 - 7705 - 7706 - 7729 - Belt Falls High Cascade Cascade Centerville Centerville Elementary Schools Elementary High School Elementary High School School

$ 205,390 $ 35,483 $ 63,544 $ 69,031 $ 61,151 $ 378,975 ------293,833 528,482 575,146 507,547 3,318,178 ------253,014 31,229 31,816 54,335 31,959 35,655 $ 458,404 $ 360,544 $ 623,842 $ 698,512 $ 600,657 $ 3,732,808

$ - $ - $ - $ - $ - $ ------458,404 360,544 623,842 698,512 600,657 3,732,808 $ 458,404 $ 360,544 $ 623,842 $ 698,512 $ 600,657 $ 3,732,808

226 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7755 - Sun 7756 - Sun 7730 - Belt River River Valley 7774 - Vaughn High School Elementary High School Elementary Assets Cash and Investments $ 320,878 $ 44,500 $ 53,082 $ 36,520 Restricted Cash - - - - Holdings in external investment pool 2,502,330 370,093 441,471 303,725 Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable 28,667 39,249 45,571 27,138 Total assets $ 2,851,875 $ 453,841 $ 540,124 $ 367,383

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 2,851,875 453,841 540,124 367,383 Total liabilities $ 2,851,875 $ 453,841 $ 540,124 $ 367,383

227 7820 - High 7830 - High 7840 - 7846 - 7847 - 7785 - Ulm Schl School Elementary Airport TID Swimming Elementary Transportation Retirement Retirement City of GF Pool Debt Svc.

$ 36,403 $ 5,858 $ 3,344 $ 6,297 $ 7,536 $ 3,942 ------302,753 48,720 27,810 52,368 ------9,687 19,108 79,922 148,339 360 8,401 $ 348,843 $ 73,687 $ 111,076 $ 207,003 $ 7,896 $ 12,343

$ - $ - $ - $ - $ - $ ------348,843 73,687 111,076 207,003 7,896 12,343 $ 348,843 $ 73,687 $ 111,076 $ 207,003 $ 7,896 $ 12,343

228 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7849 - Per 7851 - G.F. 7848 - Soccer Med Levy 7850 - City of City Fire Mill Levy Gr Falls Great Falls Balances Assets Cash and Investments $ 2,547 $ 35,045 $ 412,403 $ 2,066 Restricted Cash - - - - Holdings in external investment pool - - - - Accounts receivable - - - - Other receivables - - - - Taxes/assessments receivable 5,693 66,193 702,598 17,314 Total assets $ 8,241 $ 101,238 $ 1,115,001 $ 19,380

Liabilities Accounts payable $ - $ - $ - $ - Due to other funds - - - - Other liabilities - - - - Due to other governments 8,241 101,238 1,115,001 19,380 Total liabilities $ 8,241 $ 101,238 $ 1,115,001 $ 19,380

229 7859 - Per 7869 - Per 7900 - Med Levy 7860 - Town Med Levy 7870 - Town 7880 -Town Manchester Belt of Belt Cascade of Cascade of Neihart TID

$ 15 $ 2,213 $ 46 $ 10,254 $ 443 $ 3,702 ------30,785 ------67 12,421 135 6,561 3,721 5,682 $ 82 $ 14,633 $ 181 $ 16,815 $ 4,164 $ 40,169

$ - $ - $ - $ - $ - $ ------82 14,633 181 16,815 4,164 40,169 $ 82 $ 14,633 $ 181 $ 16,815 $ 4,164 $ 40,169

230 Cascade County Combining Balance Sheets Agency Funds June 30, 2017

7950 - 7901 - MT Entitlement 7960 - Jury Total Agency Milling TID Levy Clearing Fund Funds Assets Cash and Investments $ 10,167 $ - $ 13,676 $ 5,028,256 Restricted Cash - - - 3,464 Holdings in external investment pool 84,558 - - 14,781,934 Accounts receivable - - - 7,597 Other receivables - - 4,707 4,707 Taxes/assessments receivable - 22,796 - 3,051,207 Total assets $ 94,726 $ 22,796 18,383 $ 22,877,165

Liabilities Accounts payable $ - $ - $ - $ 550,679 Due to other funds - - 18,383 319,959 Other liabilities - - - 403,408 Due to other governments 94,726 22,796 - 21,603,118 Total liabilities $ 94,726 $ 22,796 $ 18,383 $ 22,877,165

231 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7102 - Sheriff Evidence Fund Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 55,426 $ - $ 3,131 $ 52,295 Total assets $ 55,426 $ - $ 3,131 $ 52,295 Liabilities Other liabilities $ 55,426 $ - $ 3,131 $ 52,295 Total Liabilities $ 55,426 $ - $ 3,131 $ 52,295 7103 - Sheriff Commissary Fund Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 15,998 $ 4,963 $ 11,035 Total assets $ - $ 15,998 $ 4,963 $ 11,035 Liabilities Other liabilities $ - $ 15,998 $ 4,963 $ 11,035 Total Liabilities $ - $ 15,998 $ 4,96 3 $ 11,035 7105 - Sheriff Civil Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 6,611 $ 8,368 $ 9,154 $ 5,825 Total assets $ 6,611 $ 8,36 8 $ 9,154 $ 5,825 Liabilities Other liabilities $ 6,611 $ 8,368 $ 9,154 $ 5,825 Total Liabilities $ 6,611 $ 8,36 8 $ 9,154 $ 5,825

7120 - Treasurer's Clearing Fund Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 701,228 $ 119,275,683 $ 118,856,743 $ 1,120,168 Other receivable - 40,163 40,163 - Taxes/assessments receivable 18 33,720 33,738 - Total assets $ 701,246 $ 119,349,566 $ 118,930,644 $ 1,120,168 Liabilities Accounts payable $ - $ 588,485 $ 206,551 $ 381,934 Due to other governments 701,246 118,985,286 118,948,298 738,234 Total Liabilities $ 701,246 $ 119,573,771 $ 119,154,849 $ 1,120,168

232 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7130 - Protested Taxes Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 927,780 $ 636,143 $ 291,637 Holdings in external investment pool 97,368 - 97,368 - Accounts receivable - 4,130 4,130 Other accounts receivable 387,741 - 387,740 - Total assets $ 485,108 $ 931,910 $ 1,121,251 $ 295,767 Liabilities Accounts Payable $ - $ 77,904 $ 77,904 $ - Due to other funds 485,108 441,946 631,287 295,767 Total Liabilities $ 485,108 $ 519,850 $ 709,191 $ 295,767 7131 - Protested Taxes Interest

Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 10,651 $ 16,649 $ - $ 27,300 Holdings in external investment pool 15,325 - 15,325 - Total assets $ 25,976 $ 16,649 $ 15,325 $ 27,300 Liabilities Accounts Payable $ 25,976 $ 1,324 $ - $ 27,300 Total Liabilities $ 25,976 $ 1,324 $ - $ 27,300

7140 - Public Administrator Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 32,910 $ 87,193 $ 7,835 $ 112,268 Total assets $ 32,910 $ 87,193 $ 7,835 $ 112,268 Liabilities Accounts payable $ 32,910 $ 87,193 $ 7,835 $ 112,268 Total Liabilities $ 32,910 $ 87,193 $ 7,835 $ 112,268 7150 - Redemptions Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 78,003 $ 725,942 $ 774,768 $ 29,177 Total assets $ 78,003 $ 725,942 $ 774,768 $ 29,177

Liabilities Accounts payable $ 78,003 $ 1,040,407 $ 1,089,233 $ 29,177 Total Liabilities $ 78,003 $ 1,040,407 $ 1,089,233 $ 29,177

233 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7160 - Clerk of District Court Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 33,084 $ 222,375 $ 163,021 $ 92,438 Total assets $ 33,084 $ 222,375 $ 163,021 $ 92,438 Liabilities Accounts payable $ 33,084 $ - $ 33,084 $ - Other liabilities - 255,459 163,021 92,438 Total Liabilities $ 33,084 $ 255,459 $ 196,105 $ 92,438 7165 - Justice Court Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 19,459 $ 2,522 $ 16,937 Total assets $ - $ 19,459 $ 2,522 $ 16,937 Liabilities Other liabilties $ - $ 19,459 $ 2,522 $ 16,937 Total Liabilities $ - $ 19,459 $ 2,522 $ 16,937 7170 - Partial Tax Payments Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 8,959 $ 4,972 $ - $ 13,931 Total assets $ 8,959 $ 4,972 $ - $ 13,931 Liabilities Other liabilties $ 8,959 $ 4,972 $ - $ 13,931 Total Liabilities $ 8,959 $ 4,972 $ - $ 13,931 7195 - Clerk & Recorder Surplus Proceed Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 243,344 $ 32,396 $ 210,948 Total assets $ - $ 243,344 $ 32,396 $ 210,948 Liabilities Accounts payable $ - $ 32,396 $ 32,396 $ - Other liabilties - 243,344 32,396 210,948 Total Liabilities $ - $ 275,740 $ 64,792 $ 210,948

234 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7220 - Black Eagle Sewer #24 Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 2,155 $ 183,982 $ 180,516 $ 5,621 Taxes/assessments receivable 13,482 183,129 182,713 13,898 Total assets $ 15,637 $ 367,111 $ 363,229 $ 19,519 Liabilities Accounts Payable $ - $ 180,516 $ 180,516 $ - Due to other governments 15,637 394,492 390,610 19,519 Total Liabilities $ 15,637 $ 575,008 $ 571,126 $ 19,519 7221 - Black Eagle Water Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 11,369 $ 11,369 $ - Taxes/assessments receivable 2,594 10,119 10,999 1,714 Total assets $ 2,594 $ 21,488 $ 22,368 $ 1,714 Liabilities Accounts payable $ - $ 11,369 $ 11,369 $ - Due to other governments 2,594 25,796 26,676 1,714 Total Liabilities $ 2,594 $ 37,165 $ 38,045 $ 1,714

7230 - Fort Shaw Irrigation Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 45,816 $ 348,224 $ 284,000 $ 110,040 Holdings in external investment pool 65,922 - 65,922 - Taxes/assessments receivable 5,325 284,825 281,190 8,960 Total assets $ 117,063 $ 633,049 $ 631,111 $ 119,001 Liabilities Due to other governments $ 117,063 $ 581,413 $ 579,475 $ 119,001 Total Liabilities $ 117,063 $ 581,413 $ 579,475 $ 119,001 7240 - Greenfield Irrigation Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 14,071 $ 370,352 $ 374,845 $ 9,579 Taxes/assessments receivable 8,091 371,125 368,741 10,474 Total assets $ 22,162 $ 741,477 $ 743,586 $ 20,053 Liabilities Accounts payable $ - $ 374,845 $ 374,845 $ - Due to other governments 22,162 760,042 762,151 20,053 Total Liabilities $ 22,162 $ 1,134,887 $ 1,136,996 $ 20,053

235 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7250 - W GtFalls Flood control Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 9,220 $ 13,383 $ - $ 22,603 Holdings in external investment pool 13,267 - 13,267 - Total assets $ 22,487 $ 13,383 $ 13,267 $ 22,603 Liabilities Due to other governments $ 22,487 $ 116 $ 22,603 Total Liabilities $ 22,487 $ 116 $ - $ 22,603 7252 - WGF Flood - Maintenance Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 78,260 $ 216,860 $ 74,340 $ 220,780 Restricted Cash 8,672 23,596 - 32,268 Holdings in external investment pool 125,080 - 125,080 - Taxes/assessments receivable 2,926 102,411 102,931 2,406 Total assets $ 214,938 $ 342,867 $ 302,351 $ 255,454 Liabilities Due to other governments $ 214,937 $ 212,119 $ 171,604 $ 255,454 Total Liabilities $ 214,937 $ 212,119 $ 171,604 4 $ 255,454

7260 - Vaughn Dike Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 9,367 $ 16,207 $ 1,633 $ 23,941 Holdings in external investment pool 13,478 - 13,478 - Taxes/assessments receivable 364 2,560 2,504 420 Total assets $ 23,209 $ 18,767 $ 17,615 $ 24,361 Liabilities Accounts payable $ 46 $ 1,633 $ 1,679 $ - Due to other governments 23,163 6,119 4,923 24,361 Total Liabilities $ 23,209 $ 7,753 $ 6,601 $ 24,361

7270 - Tax Increment District Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 2,046 $ 2,046 $ - Taxes/assessments receivable 1,704 - - 1,704 Total assets $ 1,704 $ 2,046 $ 2,046 $ 1,704 Liabilities Due to other governments $ 1,704 $ 5,454 $ 5,454 $ 1,704 Total Liabilities $ 1,704 $ 5,454 $ 5,454 $ 1,704

236 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7271 - Malting Plant TID Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 44,531 $ 178,227 $ 222,398 $ 360 Taxes/assessments receivable - 220,000 178,217 41,783 Total assets $ 44,531 $ 398,227 $ 400,615 $ 42,143 Liabilities Due to other governments $ 44,531 $ 440,010 $ 442,398 $ 42,143 Total Liabilities $ 44,531 $ 440,010 $ 442,398 $ 42,143 7272 - West Bank TID Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 2,613 $ 376,883 $ 379,496 $ - Other accounts receivable - 5,809 5,809 - Taxes/assessments receivable 4 376,716 376,716 3 Total assets $ 2,616 $ 759,408 $ 762,021 $ 3 Liabilities Due to other funds $ - $ 5,809 $ - $ 5,809 Due to other governments 2,616 749,844 758,266 (5,806) Total Liabilities $ 2,616 $ 755,653 $ 758,266 $ 3 7273 - New Downtown TID Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 160,151 $ 113,875 $ 46,275 Taxes/assessments receivable 32,064 223,770 229,692 26,142 Total assets $ 32,064 $ 383,921 $ 343,567 $ 72,418 Liabilities Due to other governments $ 32,064 $ 452,067 $ 411,713 $ 72,418 Total Liabilities $ 32,064 $ 452,067 $ 411,713 $ 72,418 7274 - East Industrial Park Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 26,927 $ 26,841 $ 86 Taxes/assessments receivable - 50,721 26,927 23,794 Total assets $ - $ 77,649 $ 53,769 $ 23,880 Liabilities Due to other governments $ - $ 101,443 $ 77,563 $ 23,880 Total Liabilities $ - $ 101,443 $ 77,563 $ 23,880

237 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7280 - Belt Fire District #18 Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 5,492 $ 106,652 $ 61,500 $ 50,644 Holdings in external investment pool 7,902 - 7,902 - Taxes/assessments receivable 2,794 82,389 83,695 1,488 Total assets $ 16,188 $ 189,041 $ 153,097 $ 52,132 Liabilities Due to other governments $ 16,188 $ 185,421 $ 149,477 $ 52,132 Total Liabilities $ 16,188 $ 185,421 $ 149,477 $ 52,132 7295 - Sun Prairie Water Distr. Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,817 $ 2,637 $ - $ 4,454 Holdings in external investment pool 2,614 - 2,614 - Total assets $ 4,431 $ 2,637 $ 2,614 $ 4,454 Liabilities Due to other governments $ 4,431 $ 23 $ - $ 4,454 Total Liabilities $ 4,431 $ 23 $ - $ 4,454 7300 - Sun River Cemetery Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 2,411 $ 13,817 $ 9,940 $ 6,288 Holdings in external investment pool 3,469 - 3,469 - Taxes/assessments receivable 661 10,293 10,301 652 Total assets $ 6,540 $ 24,110 $ 23,709 $ 6,941 Liabilities Due to other governments $ 6,540 $ 21,954 $ 21,553 $ 6,941 Total Liabilities $ 6,540 $ 21,954 $ 21,553 $ 6,941 7310 - Black Eagle Fire Dist. #1 Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 91,195 $ 185,976 $ 20,359 $ 256,812 Holdings in external investment pool 131,214 - 131,214 - Taxes/assessments receivable 1,654 53,411 53,138 1,927 Total assets $ 224,063 $ 239,387 $ 204,711 $ 258,739 Liabilities Due to other governments $ 224,063 $ 111,753 $ 77,077 $ 258,739 Total Liabilities $ 224,063 $ 111,753 $ 77,077 $ 258,739

238 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7320 - Black Eagle Sewer Oper. Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 107 $ 9,901 $ 9,895 $ 113 Taxes/assessments receivable 493 9,740 9,865 368 Total assets $ 600 $ 19,641 $ 19,760 $ 481 Liabilities Accounts payable $ - $ 9,895 $ 9,895 $ - Due to other governments 600 20,502 20,621 481 Total Liabilities $ 600 $ 30,397 $ 30,516 $ 481

7330 - Simms Sewer Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,190 $ 42,887 $ 42,908 $ 1,169 Taxes/assessments receivable 2,592 43,135 43,063 2,664 Total assets $ 3,782 $ 86,021 $ 85,970 $ 3,833 Liabilities Accounts Payable $ - $ 42,908 $ 42,908 $ - Due to other governments 3,782 91,277 91,226 3,833 Total Liabilities $ 3,782 $ 91,277 $ 91,226 $ 3,833 7340 - Conservation District Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 2,029 $ 161,893 $ 162,534 $ 1,388 Taxes/assessments receivable 4,842 162,021 161,579 5,284 Total assets $ 6,871 $ 323,914 $ 324,113 $ 6,672 Liabilities Accounts payable $ - $ 162,527 $ 162,527 $ - Due to other governments 6,871 334,041 334,239 6,672 Total Liabilities $ 6,871 $ 496,567 $ 496,766 $ 6,672

7349 - Per Med Levy Transit Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 16,102 $ 119,861 $ 122,761 $ 13,202 Holdings in external investment pool 23,168 - 23,168 - Taxes/assessments receivable 4,150 95,506 96,536 3,120 Total assets $ 43,421 $ 215,367 $ 242,465 $ 16,323 Liabilities Due to other governments $ 43,421 $ 199,470 $ 226,568 $ 16,323 Total Liabilities $ 43,421 $ 199,470 $ 226,568 $ 16,323

239 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7350 - Transit Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,879,833 $ 6,514,646 $ 3,605,172 $ 4,789,306 Holdings in external investment pool 2,704,747 - 2,704,747 - Taxes/assessments receivable 44,336 1,605,946 1,602,711 47,571 Total assets $ 4,628,915 $ 8,120,592 $ 7,912,630 $ 4,836,877 Liabilities Accounts payable $ (132,932) $ 132,932 $ - $ - Due to other governments 4,761,847 5,507,783 5,432,754 4,836,877 Total Liabilities $ 4,628,915 $ 5,640,716 $ 5,432,754 $ 4,836,877 7360 - Northcentral Learning Re Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 65,233 $ 990,744 $ 818,150 $ 237,827 Holdings in external investment pool 93,858 - 93,858 - Total assets $ 159,091 $ 990,744 $ 912,008 $ 237,827 Liabilities Due to other governments $ 159,091 $ 896,885 $ 818,149 $ 237,827 Total Liabilities $ 159,091 $ 896,885 $ 818,149 $ 237,827

7361 - Upper/Lower River Road Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 211 $ - $ 211 $ - Taxes/assessments receivable 212 - - 212 Total assets $ 423 $ - $ 211 $ 212 Liabilities Accounts payable $ - $ 211 $ 211 $ - Due to other governments 423 212 423 212 Total Liabilities $ 423 $ 423 $ 634 $ 212 7364 - Search and Rescue Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,296 $ 46,377 $ 47,063 $ 610 Taxes/assessments receivable 1,333 46,599 46,486 1,446 Total assets $ 2,629 $ 92,976 $ 93,549 $ 2,056 Liabilities Accounts payable $ - $ 47,061 $ 47,061 $ - Due to other governments 2,629 95,752 96,326 2,056 Total Liabilities $ 2,629 $ 142,813 $ 143,387 $ 2,056

240 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7372 - Gore Hill Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 333 $ 172,429 $ 172,546 $ 215 Taxes/assessments receivable 2,639 173,103 172,195 3,547 Total assets $ 2,971 $ 345,532 $ 344,741 $ 3,762 Liabilities Accounts payable $ - $ 172,546 $ 172,546 $ - Due to other governments 2,971 351,718 350,927 3,762 Total Liabilities $ 2,971 $ 524,264 $ 523,473 $ 3,762

7373 - Sand Coulee Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,021 $ 89,752 $ 88,188 $ 2,585 Taxes/assessments receivable 20,625 92,250 89,040 23,835 Total assets $ 21,646 $ 182,002 $ 177,228 $ 26,420 Liabilities Accounts payable $ - $ 88,186 $ 88,186 $ - Due to other governments 21,646 226,462 221,688 26,420 Total Liabilities $ 21,646 $ 314,648 $ 309,874 $ 26,420

7374 - Simms Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 235 $ 15,101 $ 14,943 $ 393 Taxes/assessments receivable 2,400 15,600 15,000 3,000 Total assets $ 2,635 $ 30,701 $ 29,943 $ 3,393 Liabilities Accounts Payable $ - $ 14,944 $ 14,944 $ - Due to other governments 2,635 21,157 20,399 3,393 Total Liabilities $ 2,635 $ 36,101 $ 35,343 $ 3,393

7375 - Stockett Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 179 $ 179 $ - Taxes/assessments receivable 5,265 - 135 5,130 Total assets $ 5,265 $ 179 $ 314 $ 5,130 Liabilities Accounts Payable $ - $ 179 $ 179 $ - Due to other governments 5,265 10,709 10,844 5,130 Total Liabilities $ 5,265 $ 10,888 $ 11,023 $ 5,130

241 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7376 - Ulm Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 382 $ 57,138 $ 55,385 $ 2,135 Taxes/assessments receivable 7,900 59,875 56,875 10,900 Total assets $ 8,282 $ 117,013 $ 112,260 $ 13,035 Liabilities Accounts payable $ - $ 55,385 $ 55,385 $ - Due to other governments 8,282 135,813 131,060 13,035 Total Liabilities $ 8,282 $ 191,198 $ 186,445 $ 13,035

7377 - Vaughn Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,478 $ 122,912 $ 118,158 $ 6,232 Taxes/assessments receivable 45,075 133,425 121,725 56,775 Total assets $ 46,553 $ 256,337 $ 239,883 $ 63,007 Liabilities Accounts payable $ - $ 118,074 $ 118,074 $ - Due to other governments 46,553 358,187 341,733 63,007 Total Liabilities $ 46,553 $ 476,261 $ 459,807 $ 63,007 7378 - Fort Shaw Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 17,522 $ 16,749 $ 773 Taxes/assessments receivable 4,005 18,375 17,400 4,980 Total assets $ 4,005 $ 35,897 $ 34,149 $ 5,753 Liabilities Accounts payable $ - $ 16,749 $ 16,749 $ - Due to other governments 4,005 44,882 43,134 5,753 Total Liabilities $ 4,005 $ 44,882 $ 43,134 $ 5,753 7379 - Monarch Rural Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 70 $ 26,960 $ 26,700 $ 330 Taxes/assessments receivable 1,040 27,300 26,910 1,430 Total assets $ 1,110 $ 54,260 $ 53,610 $ 1,760 Liabilities Accounts payable $ - $ 26,635 $ 26,635 $ - Due to other governments 1,110 56,730 56,080 1,760 Total Liabilities $ 1,110 $ 83,364 $ 82,714 $ 1,760

242 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7380 - Black Eagle Rural Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,402 $ 152,739 $ 152,241 $ 1,900 Taxes/assessments receivable 28,470 156,600 152,950 32,120 Total assets $ 29,872 $ 309,339 $ 305,191 $ 34,020 Liabilities Accounts payable $ - $ 152,241 $ 152,241 $ - Due to other governments 29,872 369,929 365,781 34,020 Total Liabilities $ 29,872 $ 522,169 $ 518,021 $ 34,020 7381 - Dearborn Fire District Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 158 $ 53,620 $ 53,391 $ 387 Taxes/assessments receivable 3,660 40,950 40,650 3,960 Total assets $ 3,818 $ 94,570 $ 94,041 $ 4,347 Liabilities Accounts payable $ - $ 53,391 $ 53,391 $ - Due to other governments 3,818 102,190 101,661 4,347 Total Liabilities $ 3,818 $ 155,581 $ 155,052 $ 4,347 7382 - Cascade Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 19,631 $ 19,264 $ 367 Taxes/assessments receivable 225 20,160 19,575 810 Total assets $ 225 $ 39,791 $ 38,839 $ 1,177 Liabilities Accounts Payable $ - $ 19,264 $ 19,264 $ - Due to other governments 225 40,826 39,874 1,177 Total Liabilities $ 225 $ 40,826 $ 39,874 $ 1,177 7383 - Sun River Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 388 $ 28,581 $ 28,282 $ 687 Taxes/assessments receivable 4,575 29,775 28,350 6,000 Total assets $ 4,963 $ 58,356 $ 56,632 $ 6,687 Liabilities Accounts payable $ - $ 28,282 $ 28,282 $ - Due to other governments 4,963 68,931 67,207 6,687 Total Liabilities $ 4,963 $ 97,212 $ 95,488 $ 6,687

243 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7451 - J.P. Fines/Forefeitures 50% Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 19,242 $ 206,479 $ 207,238 $ 18,483 Total assets $ 19,242 $ 206,479 $ 207,238 $ 18,483 Liabilities Due to other governments $ 19,242 $ 206,479 $ 207,238 $ 18,483 Total Liabilities $ 19,242 $ 206,479 $ 207,238 $ 18,483 7458 - Court Information Technology Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 6,800 $ 114,521 $ 113,196 $ 8,125 Total assets $ 6,800 $ 114,521 $ 113,196 $ 8,125 Liabilities Due to other governments $ 6,800 $ 114,521 $ 113,196 $ 8,125 Total Liabilities $ 6,800 $ 114,521 $ 113,196 $ 8,125 7461 - Clerk of Court Fees (100%) Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 206,243 $ 190,648 $ 15,595 Total assets $ - $ 206,243 $ 190,648 $ 15,595 Liabilities Due to other governments $ - $ 206,243 $ 190,648 $ 15,595 Total Liabilities $ - $ 206,243 $ 190,648 $ 15,595 7462 - Petition for Adoption $75 Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 6,600 $ 6,450 $ 150 Total assets $ - $ 6,600 $ 6,450 $ 150 Liabilities Due to other governments $ - $ 6,600 $ 6,450 $ 150 Total Liabilities $ - $ 6,600 $ 6,450 $ 150 7463 - Actions or Proceedings Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 83,880 $ 79,290 $ 4,590 Total assets $ - $ 83,880 $ 79,290 $ 4,590 Liabilities Due to other governments $ - $ 83,880 $ 79,290 $ 4,590 Total Liabilities $ - # $ 83,880 # $ 79,290 $ 4,590

244 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7464 - Dissoulution of Marriage Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 68,680 $ 64,600 $ 4,080 Total assets $ - $ 68,680 $ 64,600 $ 4,080 Liabilities Due to other governments $ - $ 68,680 $ 64,600 $ 4,080 Total Liabilities $ - $ 68,680 $ 64,600 $ 4,080 7465 - Legal Separation, Petition Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 450 $ 450 $ - Total assets $ - $ 450 $ 450 $ - Liabilities Due to other governments $ - $ 450 $ 450 $ - Total Liabilities $ - $ 450 $ 450 $ - 7466 - Fines, Assess, Pmt, Forfeit Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 21,737 $ 19,541 $ 2,196 Total assets $ - $ 21,737 $ 19,541 $ 2,196 Liabilities Due to other governments $ - $ 21,737 $ 19,541 $ 2,196 Total Liabilities $ - $ 21,737 $ 19,541 $ 2,196 7467 - Mt Law Enforcement Acad Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 4,351 $ 57,781 $ 57,548 $ 4,584 Total assets $ 4,351 $ 57,781 $ 57,548 $ 4,584 Liabilities Due to other governments $ 4,351 $ 57,781 $ 57,548 $ 4,584 Total Liabilities $ 4,351 $ 57,781 $ 57,548 $ 4,584 7468 - Family Intervention Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 10,452 $ 9,295 $ 1,157 Total assets $ - $ 10,452 $ 9,295 $ 1,157 Liabilities Due to other governments $ - $ 10,452 $ 9,295 $ 1,157 Total Liabilities $ - $ 10,452 $ 9,295 $ 1,157

245 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7471 - Victims of Domestic Viol Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 405 $ 15,341 $ 14,426 $ 1,320 Total assets $ 405 $ 15,341 $ 14,426 $ 1,320 Liabilities Due to other governments $ 405 $ 15,341 $ 14,426 $ 1,320 Total Liabilities $ 405 $ 15,341 $ 14,426 $ 1,320

7507 - State Remodeling Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 15,152 $ - $ 15,152 Taxes/assessments receivable - 22,308 18,632 3,677 Total assets $ - $ 37,461 $ 18,632 $ 18,829 Liabilities Due to other governments $ - $ 41,137 $ 22,308 $ 18,829 Total Liabilities $ - $ 41,137 $ 22,308 $ 18,829

7521 - University Millage Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 13,149 $ 927,664 $ 928,747 $ 12,067 Taxes/assessments receivable 28,488 929,379 928,849 29,018 Total assets $ 41,637 $ 1,857,044 $ 1,857,596 $ 41,085 Liabilities Due to other governments $ 41,637 $ 1,914,550 $ 1,915,102 $ 41,085 Total Liabilities $ 41,637 $ 1,914,550 $ 1,915,102 $ 41,085

7522 - University Mill- Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 243 $ 1,777 $ 1,838 $ 182 Total assets $ 243 $ 1,777 $ 1,838 $ 182 Liabilities Due to other governments $ 243 $ 1,777 $ 1,838 $ 182 Total Liabilities $ 243 $ 1,777 $ 1,838 $ 182

246 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7523 - Tax Inc Dist - University Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 491 $ 7,406 $ 7,441 $ 456 Taxes/assessments receivable 358 8,426 7,902 882 Total assets $ 849 $ 15,832 $ 15,343 $ 1,338 Liabilities Due to other governments $ 849 $ 17,072 $ 16,583 $ 1,338 Total Liabilities $ 849 $ 17,072 $ 16,583 $ 1,338 7527 - State Equalization- AV Tax Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 87,661 $ 6,184,421 $ 6,191,636 $ 80,446 Taxes/assessments receivable 187,527 6,195,853 $ 6,192,32 1 191,059 Total assets $ 275,188 $ 12,380,274 $ 12,383,95 7 $ 271,505

Liabilities Due to other governments $ 275,188 $ 12,758,859 $ 12,762,542 $ 271,505 Total Liabilities $ 275,188 $ 12,758,859 $ 12,762,542 $ 271,505 7528 - State Equalization - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,619 $ 11,834 $ 12,240 $ 1,213 Total assets $ 1,619 $ 11,834 $ 12,240 $ 1,213 Liabilities Due to other governments $ 1,619 $ 11,834 $ 12,240 $ 1,213 Total Liabilities $ 1,619 $ 11,83 4 $ 12,240 $ 1,213

7529 - Elementary Equal - AV Tax Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 72,320 $ 5,097,286 $ 5,103,238 $ 66,367 Taxes/assessments receivable 156,867 5,111,580 5,108,666 159,781 Total assets $ 229,188 $ 10,208,865 $ 10,211,905 $ 226,148 Liabilities Due to other governments $ 229,188 $ 10,525,514 $ 10,528,554 $ 226,148 Total Liabilities $ 229,188 $ 10,525,514 $ 10,528,554 $ 226,148

247 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7530 - Elementary Equal- Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,336 $ 16,683 $ 17,019 $ 1,000 Total assets $ 1,336 $ 16,683 $ 17,019 $ 1,000 Liabilities Due to other governments $ 1,336 $ 16,683 $ 17,019 $ 1,000 Total Liabilities $ 1,336 $ 16,683 $ 17,019 $ 1,000

7531 - High School Equal- AV Tax Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 48,214 $ 3,401,429 $ 3,405,398 $ 44,245 Taxes/assessments receivable 104,489 3,407,717 3,405,773 106,433 Total assets $ 152,703 $ 6,809,146 $ 6,811,171 $ 150,678 Liabilities Due to other governments $ 152,703 $ 7,020,069 $ 7,022,094 $ 150,678 Total Liabilities $ 152,703 $ 7,020,069 $ 7,022,094 $ 150,678 7532 - High School Equal - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 890 $ 7,880 $ 8,103 $ 667 Total assets $ 890 $ 7,880 $ 8,103 $ 667 Liabilities Due to other governments $ 890 $ 7,880 $ 8,103 $ 667 Total Liabilities $ 890 $ 7,880 $ 8,103 $ 667

7533 - Vo-Tech Millage - AV Tax Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 3,287 $ 231,918 $ 232,188 $ 3,017 Taxes/assessments receivable 7,128 232,347 232,214 7,261 Total assets $ 10,415 $ 464,265 $ 464,402 $ 10,278 Liabilities Due to other governments $ 10,415 $ 478,654 $ 478,791 $ 10,278 Total Liabilities $ 10,415 $ 478,654 $ 478,791 $ 10,278

248 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7534 - Vo-Tech Millage - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 60 $ 440 $ 455 $ 45 Total assets $ 60 $ 440 $ 455 $ 45 Liabilities Due to other governments $ 60 $ 440 $ 455 $ 45 Total Liabilities $ 60 $ 440 $ 455 $ 45 7541 - HS Equal - Federal Forest - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 685 $ 685 $ 0 Total assets $ - $ 685 $ 685 $ 0 Liabilities Due to other governments $ - $ 685 $ 685 $ - Total Liabilities $ - $ 685 $ 685 $ - 7542 - Elem.- Federal Forest- Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 1,028 $ 1,028 $ - Total assets $ - $ 1,028 $ 1,028 $ - Liabilities Due to other governments $ - $ 1,028 $ 1,028 $ - Total Liabilities $ - $ 1,028 $ 1,028 $ - 7545 - HS - Federal PILT - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 3,137 $ 3,137 $ - Total assets $ - $ 3,137 $ 3,137 $ - Liabilities Due to other governments $ - $ 3,137 $ 3,137 $ - Total Liabilities $ - $ 3,137 $ 3,137 $ - 7546 - Elem. - Federal PILT - Non Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 4,705 $ 4,705 $ - Total assets $ - $ 4,705 $ 4,705 $ - Liabilities Due to other governments $ - $ 4,705 $ 4,705 $ - Total Liabilities $ - $ 4,705 $ 4,705 $ -

249 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7551 - Montana Land Information Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,840 $ 56,520 $ 56,702 $ 1,658 Accounts receivables 2,192 29,460 $ 29,464 2,188 Total assets $ 4,032 $ 85,980 $ 86,166 $ 3,846 Liabilities Due to other governments $ 4,032 $ 57,491 $ 57,677 $ 3,846 Total Liabilities $ 4,032 $ 57,491 $ 57,677 $ 3,846 7553 - Death Certificates - DOL Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 1,263 $ 21,659 $ 22,877 $ 45 Accounts receivables 1,305 19,887 19,914 1,278 Total assets $ 2,568 $ 41,546 $ 42,791 $ 1,323 Liabilities Due to other governments $ 2,568 $ 22,391 $ 23,636 $ 1,323 Total Liabilities $ 2,568 $ 22,391 $ 23,636 $ 1,323 7564 - Forest Fire Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 46 $ 21,476 $ 21,433 $ 89 Taxes/assessments receivable 213 $ 21,515 21,404 324 Total assets $ 259 $ 42,991 $ 42,837 $ 413 Liabilities Due to other governments $ 259 $ 43,528 $ 43,374 $ 413 Total Liabilities $ 259 $ 43,528 $ 43,374 $ 413 7701 - Great Falls Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 455,521 $ 64,982,568 $ 64,957,001 $ 481,088 Taxes/assessments receivable 480,995 16,277,804 16,242,175 516,624 Total assets $ 936,516 $ 81,260,372 $ 81,199,176 $ 997,712 Liabilities Due to other governments $ 936,516 $ 82,257,991 $ 82,196,795 $ 997,712 Total Liabilities $ 936,516 $ 82,257,991 $ 82,196,795 $ 997,712

250 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7702 - Great Falls High School Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 341,792 $ 39,771,570 $ 39,907,973 $ 205,390 Taxes/assessments receivable 237,721 8,104,663 8,089,369 253,014 Total assets $ 579,513 $ 47,876,233 $ 47,997,342 $ 458,404 Liabilities Due to other governments $ 579,513 $ 48,366,969 $ 48,488,078 $ 458,404 Total Liabilities $ 579,513 $ 48,366,969 $ 48,488,078 $ 458,404 7703 - Cascade Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 129,846 $ 4,774,753 $ 4,575,284 $ 329,315 Holdings in external investment pool 87,664 - 87,664 - Taxes/assessments receivable 20,180 1,088,087 1,077,039 31,229 Total assets $ 237,690 $ 5,862,840 $ 5,739,987 $ 360,544 Liabilities Due to other governments $ 237,690 $ 8,781,970 $ 8,659,116 $ 360,544 Total Liabilities $ 237,690 $ 8,781,970 $ 8,659,116 $ 360,544 7704 - Cascade High School Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 69,281 $ 2,803,474 $ 2,280,729 $ 592,026 Holdings in external investment pool 99,683 - 99,683 - Taxes/assessments receivable 17,227 1,085,355 1,070,766 31,816 Total assets $ 186,191 $ 3,888,829 $ 3,451,178 $ 623,842 Liabilities Due to other governments $ 186,191 $ 4,093,413 $ 3,655,762 $ 623,842 Total Liabilities $ 186,191 $ 4,093,413 $ 3,655,762 $ 623,842 7705 - Centerville Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 262,332 $ 3,902,651 $ 3,520,806 $ 644,177 Holdings in external investment pool 377,449 - 377,449 - Taxes/assessments receivable 52,517 537,856 536,038 54,335 Total assets $ 692,298 $ 4,440,507 $ 4,434,293 $ 698,512 Liabilities Due to other governments $ 692,298 $ 6,252,429 $ 6,246,215 $ 698,512 Total Liabilities $ 692,298 $ 6,252,429 $ 6,246,215 $ 698,512

251 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7706 - Centerville High School Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 242,740 $ 1,702,865 $ 1,376,908 $ 568,698 Holdings in external investment pool 349,260 - 349,260 - Taxes/assessments receivable 30,180 353,461 351,683 31,959 Total assets $ 622,181 $ 2,056,327 $ 2,077,851 $ 600,657 Liabilities Due to other governments $ 622,181 $ 1,771,851 $ 1,793,375 $ 600,657 Total Liabilities $ 622,181 $ 1,771,851 $ 1,793,375 $ 600,657 7729 - Belt Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 408,834 $ 7,504,162 $ 4,215,843 $ 3,697,153 Holdings in external investment pool 588,240 - 588,240 - Taxes/assessments receivable 42,931 844,733 852,009 35,655 Total assets $ 1,040,005 $ 8,348,895 $ 5,656,092 $ 3,732,808 Liabilities Due to other governments $ 1,040,005 $ 10,487,081 $ 7,794,278 $ 3,732,808 Total Liabilities $ 1,040,005 $ 10,487,081 $ 7,794,278 $ 3,732,808 7730 - Belt High School Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 441,392 $ 4,063,833 $ 1,682,017 $ 2,823,208 Holdings in external investment pool 635,084 - 635,084 - Taxes/assessments receivable 33,361 553,037 557,731 28,667 Total assets $ 1,109,837 $ 4,616,870 $ 2,874,832 $ 2,851,875 Liabilities Due to other governments $ 1,109,837 $ 4,194,856 $ 2,452,818 $ 2,851,875 Total Liabilities $ 1,109,837 $ 4,194,856 $ 2,452,818 $ 2,851,875 7755 Sun River Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 238,886 $ 4,755,769 $ 4,580,063 $ 414,592 Holdings in external investment pool 343,715 - 343,715 - Taxes/assessments receivable 39,150 608,384 608,285 39,249 Total assets $ 621,751 $ 5,364,153 $ 5,532,063 $ 453,841 Liabilities Due to other governments $ 621,751 $ 7,963,811 $ 8,131,721 $ 453,841 Total Liabilities $ 621,751 $ 7,963,811 $ 8,131,721 $ 453,841

252 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7756 - Sun River Valley High School Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 231,177 $ 2,047,180 $ 1,783,804 $ 494,553 Holdings in external investment pool 332,623 - 332,623 - Taxes/assessments receivable 40,201 637,876 632,506 45,571 Total assets $ 604,001 $ 2,685,056 $ 2,748,933 $ 540,124 Liabilities Due to other governments $ 604,001 $ 2,561,359 $ 2,625,236 $ 540,124 Total Liabilities $ 604,001 $ 2,561,359 $ 2,625,236 $ 540,124 7774 - Vaughn Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 137,698 $ 1,840,156 $ 1,637,609 $ 340,245 Holdings in external investment pool 198,123 - 198,123 - Taxes/assessments receivable 20,827 291,053 284,742 27,138 Total assets $ 356,648 $ 2,131,209 $ 2,120,474 $ 367,383 Liabilities Due to other governments $ 356,648 $ 3,589,615 $ 3,578,880 $ 367,383 Total Liabilities $ 356,648 $ 3,589,615 $ 3,578,880 $ 367,383 7785 - Ulm Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 153,034 $ 1,405,866 $ 1,219,744 $ 339,156 Holdings in external investment pool 220,189 - 220,189 - Taxes/assessments receivable 7,123 243,391 240,827 9,687 Total assets $ 380,346 $ 1,649,257 $ 1,680,760 $ 348,843 Liabilities Due to other governments $ 380,346 $ 2,677,718 $ 2,709,221 $ 348,843 Total Liabilities $ 380,346 $ 2,677,718 $ 2,709,221 $ 348,843 7795 - Deep Creek Elementary Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Taxes/assessments receivable $ - $ 170,652 $ 170,652 $ - Total assets $ - $ 170,652 $ 170,652 $ - Liabilities Due to other governments $ - $ 170,652 $ 170,652 $ - Total Liabilities $ - $ 170,652 $ 170,652 $ -

253 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7820 - High Schl Transportation Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 32,350 $ 633,805 $ 611,577 $ 54,579 Holdings in external investment pool 46,547 - 46,547 - Taxes/assessments receivable 17,594 503,283 501,769 19,108 Total assets $ 96,491 $ 1,137,088 $ 1,159,892 $ 73,687 Liabilities Due to other governments $ 96,491 $ 1,127,243 $ 1,150,048 $ 73,687 Total Liabilities $ 96,491 $ 1,127,243 $ 1,150,048 $ 73,687 7830 - High School Retirement Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 32,428 $ 5,839,138 $ 5,840,412 $ 31,154 Holdings in external investment pool 46,658 - 46,658 - Taxes/assessments receivable 74,131 2,368,894 2,363,103 79,922 Total assets $ 153,216 $ 8,208,032 $ 8,250,172 $ 111,076 Liabilities Due to other governments $ 153,216 $ 8,315,427 $ 8,357,567 $ 111,076 Total Liabilities $ 153,216 $ 8,315,427 $ 8,357,567 $ 111,076 7840 - Elementary Retirement Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 56,322 $ 11,303,484 $ 11,301,141 $ 58,664 Holdings in external investment pool 81,037 - 81,037 - Taxes/assessments receivable 132,502 4,461,155 4,445,319 148,339 Total assets $ 269,861 $ 15,764,639 $ 15,827,497 $ 207,003 Liabilities Due to other governments $ 269,861 $ 15,964,444 $ 16,027,303 $ 207,003 Total Liabilities $ 269,861 $ 15,964,444 $ 16,027,303 $ 207,003 7846 - Airport TID City of GF Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 5,913 $ 30,453 $ 28,830 $ 7,536 Taxes/assessments receivable 272 30,516 30,427 360 Total assets $ 6,185 $ 60,968 $ 59,257 $ 7,896 Liabilities Due to other governments $ 6,185 $ 61,722 $ 60,010 $ 7,896 Total Liabilities $ 6,185 $ 61,722 $ 60,010 $ 7,896

254 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7847 - Swimming Pool Debt Svc Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 4,775 $ 265,850 $ 266,683 $ 3,942 Taxes/assessments receivable 8,239 66,271 266,109 8,401 Total assets $ 13,014 $ 532,120 $ 532,791 $ 12,343 Liabilities Due to other governments $ 13,014 $ 548,760 $ 549,431 $ 12,343 Total Liabilities $ 13,014 $ 548,760 $ 549,431 $ 12,343 7848 - Soccer Mill Levy Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 3,016 $ 171,713 $ 172,181 $ 2,548 Taxes/assessments receivable 5,503 172,074 171,883 5,694 Total assets $ 8,518 $ 343,787 $ 344,064 $ 8,241 Liabilities Due to other governments $ 8,518 $ 354,983 $ 355,260 $ 8,241 Total Liabilities $ 8,518 $ 354,983 $ 355,26 0 $ 8,241 7849 - Per Med Levy Gr Falls Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 35,186 $ 2,353,877 $ 2,354,018 $ 35,045 Taxes/assessments receivable 55,538 2,367,305 2,356,650 66,193 Total assets $ 90,724 $ 4,721,182 $ 4,710,668 $ 101,238 Liabilities Due to other governments $ 90,724 $ 4,842,914 $ 4,832,400 $ 101,238 Total Liabilities $ 90,724 $ 4,842,914 $ 4,832,400 $ 101,238 7850 - City of Great Falls Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 445,660 $ 23,176,042 $ 23,209,299 $ 412,403 Taxes/assessments receivable 656,540 22,095,669 22,049,612 702,598 Total assets $ 1,102,201 $ 45,271,711 $ 45,258,911 $ 1,115,001 Liabilities Due to other governments $ 1,102,201 $ 47,076,510 $ 47,063,710 $ 1,115,001 Total Liabilities $ 1,102,201 $ 47,076,510 $ 47,063,710 $ 1,115,001

255 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7851 - G.F.City Fire Balances Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 4,431 $ 207,465 $ 209,830 $ 2,066 Taxes/assessments receivable $ 15,826 $ 208,206 $ 206,718 $ 17,314 Total assets $ 20,257 $ 415,671 $ 416,548 $ 19,380 Liabilities Due to other governments $ 20,257 $ 448,812 $ 449,688 $ 19,380 Total Liabilities $ 20,257 $ 448,812 $ 449,688 $ 19,380 7859 - Per Med Levy Belt Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 52 $ 1,188 $ 1,225 $ 15 Taxes/assessments receivable $ 120 $ 1,130 $ 1,183 $ 67 Total assets $ 171 $ 2,318 $ 2,407 $ 82 Liabilities Accounts payable $ - $ 1,225 $ 1,225 $ - Due to other governments $ 171 $ 2,504 $ 2,594 $ 82 Total Liabilities $ 171 $ 3,729 $ 3,818 $ 82 7860 - Town of Belt Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 3,104 $ 114,266 $ 115,158 $ 2,213 Taxes/assessments receivable $ 12,472 $ 101,260 $ 101,311 $ 12,420 Total assets $ 15,576 $ 215,526 $ 216,469 $ 14,633 Liabilities 115,158 Accounts payable $ - $ $ 115,158 $ - Due to other governments $ 15,576 $ 240,420 $ 241,363 $ 14,633 Total Liabilities $ 15,576 $ 355,577 $ 356,520 $ 14,633 7869 - Per Med Levy Cascade Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 92 $ 368 $ 414 $ 46 Taxes/assessments receivable $ 252 $ 240 $ 357 $ 135 Total assets $ 344 $ 608 $ 771 $ 181 Liabilities Accounts payable $ - $ 340 $ 340 $ - Due to other governments $ 344 $ 995 $ 1,159 $ 181 Total Liabilities $ 344 $ 1,336 $ 1,499 $ 181

256 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017 7870 - Town of Cascade Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 3,771 $ 123,141 $ 116,658 $ 10,254 Taxes/assessments receivable 5,332 108,523 107,294 6,561 Total assets $ 9,103 $ 231,663 $ 223,952 $ 16,815 Liabilities Accounts payable $ - $ 114,696 $ 114,696 $ - Due to other governments 9,103 243,556 235,845 16,815 Total Liabilities $ 9,103 $ 358,253 $ 350,541 $ 16,815

7880 - Town of Neihart Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 644 $ 31,234 $ 31,434 $ 443 Taxes/assessments receivable 3,698 29,346 29,324 3,721 Total assets $ 4,341 $ 60,581 $ 60,758 $ 4,164 Liabilities Accounts payable $ - $ 31,429 $ 31,429 $ - Due to other governments 4,341 67,999 68,176 4,164 Total Liabilities $ 4,341 $ 99,428 $ 99,605 $ 4,164

7900 - Manchester TID Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 69,504 $ 124,057 $ 159,074 $ 34,487 Holdings in external investment pool 100,004 - 100,004 - Taxes/assessments receivable 1,346 26,063 21,727 5,682 Total assets $ 170,854 $ 150,120 $ 280,805 $ 40,169 Liabilities Accounts payable $ - $ 159,074 $ 159,074 $ - Due to other governments 170,854 57,144 187,830 40,169 Total Liabilities $ 170,854 $ 216,219 $ 346,904 $ 40,169

257 Cascade County Combining Statement of Changes in Assets and Liabilities Agency Funds June 30, 2017

7901 - MT Milling TID Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ 29,109 $ 65,617 $ - $ 94,726 Holdings in external investment pool 41,883 - 41,883 - Taxes/assessments receivable - 20,662 20,662 - Total assets $ 70,992 $ 86,279 $ 62,545 $ 94,726 Liabilities Due to other governments $ 70,992 $ 44,396 $ 20,662 $ 94,726 Total Liabilities $ 70,992 $ 44,396 $ 20,662 $ 94,726

7950 - Entitlement Levy Clearing Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 43,234 $ 43,234 $ - Taxes/assessments receivable 63,376 1,053 41,633 22,796 Total assets $ 63,376 $ 44,287 $ 84,867 $ 22,796 Liabilities Due to other funds $ - $ 43,234 $ 43,234 $ - Due to other governments 63,376 87,225 127,805 22,796 Total Liabilities $ 63,376 $ 130,459 $ 171,039 $ 22,796

7960 - Jury Fund Balance Balance Assets 7/1/2016 Additions Deletions 6/30/17 Cash and Investments $ - $ 46,707 $ 33,031 $ 13,676 Other receivable - 20,159 15,452 4,707 Total assets $ - $ 66,865 $ 48,482 $ 18,383 Liabilities Due to other funds $ - $ 18,484 $ 101 $ 18,383 Total Liabilities $ - $ 18,484 $ 101 $ 18,383

258 Cascade County Combining Statement of Net Position Non-Major Proprietary Funds June 30, 2017

Total Non-Major 5210 Water 5410 Solid Waste Proprietary Operating Disposal Funds Assets Current assets: Cash and investments $ 51,018 $ 464,076 $ 515,094 Accounts receivable - 904 904 Taxes and assessments receivable - 301,899 301,899 Total current assets 51,018 766,879 817,897 Noncurrent assets: Land and improvements - 47,379 47,379 Buildings and improvements - 139,996 139,996 Machinery and equipment - 24,723 24,723 Accumulated depreciation - (117,459) (117,459) Total capital assets - 94,639 94,639 Total assets 51,018 861,518 912,536 Liabilities and fund balances Current liabilities: Accounts payable 4,803 95,297 100,100 Total liabilities 4,803 95,297 100,100 Net position Net investment in capital assets - 94,639 94,639 Unrestricted 46,215 671,582 717,797 Total net position 46,215 766,221 812,436 Total liabilities and net position $ 51,018 $ 861,518 $ 912,536

259 Cascade County Combining Statement of Revenue, Expenses And Changes in Fund Net Position Non-Major Proprietary Funds June 30, 2017

Total Non- Major 5210 Water 5410 Solid Waste Proprietary Operating Disposal Funds Operating revenue Charges for goods and services 46,812 3,100 49,912 Miscellaneous revenues - 1,129,906 1,129,906 Total operating revenues 46,812 1,133,006 1,179,818 Operating expenses Operating expenses 859 691,215 692,074 Postage - 4,784 4,784 Rent - 13,892 13,892 Repairs and maintenance 296 21,669 21,965 Depreciation - 7,457 7,457 Professional fees - 26,514 26,514 Office supplies - 5,624 5,624 Utilities and telephone 52,012 257,090 309,102 Insurance 190 - 190 Total operating expenses 53,357 1,028,245 1,081,602 Operating income (loss) (6,545) 104,761 98,216 Non-operating revenues (expenses) Interest revenue 262 1,685 1,947 Total non-operating revenues (expenses) 262 1,685 1,947 Income (loss) before contributions & transfers (6,283) 106,446 100,163 Change in net position (6,283) 106,446 100,163 Net position - beginning of year 52,498 659,776 712,276 Net position - end of year $ 46,215 $ 766,222 $ 812,437

260 Cascade County Combining Statement of Cash Flows Non-Major Proprietary Funds June 30, 2017

5210 Water 5410 Solid Operating Waste Disposal Total Cash flows from operating activities Cash received from services provided $ 46,812 $ 2,801 $ 49,613 Cash received from assessments - 1,095,037 1,095,037 Cash paid to suppliers (50,440) (1,018,570) (1,069,010) Net cash provided (used) by operating activities (3,628) 79,268 75,640 Cash flows from investing activities Interest received 262 1,685 1,947 Net cash provided (used) by investing activities 262 1,685 1,947 Net increase (decrease) in cash and cash equivalents (3,366) 80,953 77,587 Balances - beginning of year 54,383 383,123 437,506 Balances - end of the year $ 51,017 $ 464,076 $ 515,093 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (6,545) $ 104,761 $ 98,216 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation - 7,457 7,457 Changes in working capital components (Increase) decrease accounts receivable - (299) (299) (Increase) decrease assessment receivable - (34,869) (34,869) Increase (decrease) accounts payable 2,917 2,219 5,136 Net cash provided (used) by operating activities $ (3,628) $ 79,268 $ 75,641

261 STATISTICAL SECTION

This part of the Cascade County's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplemental information says about the County's overall financial health.

Contents Page Financial Trends These schedules contain trend information to help the reader understand how the County's financial performance and well-being have changed over time. 263

Revenue Capacity These schedules contain information to help the reader assess the County's most significant local revenue source, the property tax. 268

Debt Capacity These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future. 272

Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the County's financial activities take place. 275

Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the County's financial report relates to the services the County provides and the activities it performs. 278

262 CASCADE COUNTY, MONTANA NET ASSETS BY COMPONENT LAST TEN YEARS (accrual basis of accounting)

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Governmental activities Invested in capital assets, net of related debt $ 26,607,715 $ 26,655,827 $ 31,053,688 $ 31,326,472 $ 32,907,686 $ 37,178,713 $ 38,721,829 $ 43,550,631 $ 47,942,184 $ 50,401,897 Restricted 5,507,900 5,505,505 2,285,312 207,637 417,045 3,063,801 3,969,722 3,129,199 4,162,631 2,473,426 Unrestricted 5,499,513 5,563,011 6,591,465 9,149,792 9,814,495 6,461,723 5,426,346 (12,171,389) (11,777,715) (9,160,691) Total governmental activities net assets $ 37,615,128 $ 37,724,343 $ 39,930,465 $ 40,683,901 $ 43,139,226 $ 46, 704,237 $ 48, 117,897 $ 34,508,441 $ 40,327,100 $ 43,714,632

Business-type activities Invested in capital assets, net of related debt $ 8,282,185 $ 7,745,831 $ 7,645,326 $ 8,813,094 $ 8,277,206 $ 7,530,848 $ 7,032,122 $ 7,256,797 $ 7,049,973 $ 6,067,267 Restricted - - - 15,288 7,259 - - Unrestricted (58,066) (332,279) (527,164) (2,366,616) (2,615,001) (2,263,610) (2,423,165) (4,843,589) (3,729,018) (2,279,449) Total business-type activities net assets $ 8,224,119 $ 7,413,552 $ 7,118,162 $ 6,461,766 $ 5,669,464 $ 5, 267,238 $ 4, 608,957 $ 2,413,208 $ 3,320,955 $ 3,787,818

Primary government Invested in capital assets, net of related debt $ 32,184,900 $ 32,184,900 $ 32,184,900 $ 38,994,566 $ 40,670,317 $ 44,709,561 $ 45,753,951 $ 50,807,428 $ 54,992,157 $ 56,469,164 Restricted 5,507,900 5,507,900 5,507,900 222,925 424,304 3,063,801 3,969,722 3,129,199 4,162,631 2,473,426 Unrestricted 8,146,447 8,146,447 8,146,447 7,928,176 7,714,069 4,198,113 3,003,181 (17,014,978) (15,506,733) (11,440,140) Total primary government net assets $ 45,839,247 $ 45,839,247 $ 45,839,247 $ 47,145,667 $ 48,808,690 $ 51, 971,475 $ 52, 726,854 $ 36,921,649 $ 43,648,055 $ 47,502,450

263 CASCADE COUNTY, MONTANA CHANGE IN NET POSITION LAST TEN YEARS (accrual basis of accounting)

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Expenses Governmental activities: General government $ 6,366,097 $ 7,217,468 $ 6,959,882 $ 6,956,149 $ 7,331,563 $ 10,321,237 $ 10,913,505 $ 12,109,713 $ 12,657,783 $ 11,720,738 Public safety 11,247,654 12,601,097 12,705,127 12,945,329 13,348,006 12,992,226 13,851,915 13,665,297 14,483,710 15,659,016 Public works 4,885,763 6,651,090 4,794,147 5,381,196 5,652,788 3,967,408 4,060,271 3,877,898 3,797,581 6,512,345 Public health 5,032,677 5,050,766 5,376,247 5,663,473 5,410,249 8,430,925 4,755,615 5,160,206 4,994,443 4,540,040 Social and economic services 2,338,732 2,557,053 2,648,682 2,689,933 2,379,830 309,974 72,135 41,068 17,569 883,233 Culture and recreation 586,395 649,725 617,687 603,265 522,055 523,232 539,373 494,632 509,569 536,738 Housing and community development 288,721 323,017 293,170 445,624 259,613 24,080 - - - - Environmental management 29,786 26,898 21,908 73,856 64,920 - 68,443 12,107 13,267 14,055 Miscellaneous 366,172 395,637 - - - 12,778 4,716 6,096 3,273 - Interest on long-term debt 401,301 361,945 360,557 280,175 278,355 71,450 42,022 28,340 16,600 15,358 Total governmental activities expenses $ 31,543,298 $ 35,834,696 $ 33,777,407 $ 35,039,000 $ 35,247,379 $ 36,653,310 $ 34,307,995 $ 35,395,357 $ 36,493,795 $ 39,881,523 Business-type activities: Public Health n/a n/a n/a n/a n/a n/a 2,879,179 2,909,892 2,925,879 3,620,593 Montana ExpoPark 4,128,383 4,391,617 3,862,529 3,859,427 3,905,948 4,646,487 4,162,377 3,855,572 3,711,435 3,427,399 Solid Waste 645,919 817,370 832,258 1,010,212 982,260 949,596 983,782 1,010,034 1,068,717 1,028,246 Water Operating 47,944 46,120 37,154 46,250 50,531 62,563 47,509 50,901 40,487 53,356 Total business-type activities expenses 4,822,246 5,255,107 4,731,941 4,915,889 4,938,739 5,658,646 8,072,847 7,826,399 7,746,518 8,129,594 Total primary government expenses $ 36,365,544 $ 41,089,803 $ 38,509,348 $ 39,954,889 $ 40,186,118 $ 42,311,956 $ 42,380,842 $ 43,221,756 $ 44,240,313 $ 48,011,117 Program Revenues Governmental activities: Charges for services: General government $ 1,280,061 $ 1,206,610 $ 1,127,404 $ 1,163,908 $ 1,183,393 $ 1,108,789 $ 888,932 $ 1,060,929 $ 1,127,708 $ 399,124 Public safety 5,710,207 6,052,720 5,756,806 6,489,065 6,283,566 6,343,750 7,028,087 9,407,089 9,243,765 9,272,931 Other activities 1,748,238 2,529,943 2,749,370 2,744,401 2,396,987 1,764,779 763,155 854,640 746,692 1,379,224 Operating grants and contributions 4,843,635 6,493,189 5,869,803 5,924,425 5,816,036 7,861,755 5,428,859 6,574,730 6,557,127 6,629,388 Capital grants and contributions 480,752 8,087 943,010 497,530 1,289,168 308,109 6,564 80,957 - 46,123 Total governmental activities program revenue $ 14,062,893 $ 16,290,549 $ 16,446,393 $ 16,819,329 $ 16,969,150 $ 17,387,182 $ 14,115,597 $ 17,978,345 $ 17,675,292 $ 17,726,790 Business-type activities: Charges for services: Montana ExpoPark 2,574,699 2,806,384 2,442,666 2,401,676 1,933,012 2,780,364 2,664,757 2,597,386 2,691,844 2,573,854 Solid Waste 572,766 695,344 976,484 847,347 847,481 26,386 1,141,839 984,320 1,284,126 1,133,006 Water Operating 53,371 48,127 47,957 47,160 49,304 53,253 54,688 51,623 49,461 46,812 Community Health ------2,551,838 2,771,078 3,437,121 3,159,732 Capital grants and contributions - - 224,448 14,306 - - - - - 619,320 Total business-type activities program revenues 3,200,836 3,549,855 3,691,555 3,310,489 2,829,797 2,860,003 6,413,122 6,404,407 7,462,552 7,532,724 Total primary government program revenues $ 17,263,729 $ 19,840,404 $ 20,137,948 $ 20,129,818 $ 19,798,947 $ 20,247,185 $ 20,528,719 $ 24,382,752 $ 25,137,844 $ 25,259,514 Net (expense)/revenue Governmental activities $ (17,480,405) $ (19,544,147) $ (17,331,014) $ (18,219,671) $ (18,198,728) $ (19,266,128) $ (20,192,398) $ (17,417,012) $ (18,818,503) $ (22,154,733) Business-type activities (1,621,410) (1,705,252) (1,040,386) (1,605,400) (2,108,943) (2,798,643) (1,659,725) (1,421,992) (283,966) (596,870) Total primary government net expense $ (19,101,815) $ (21,249,399) $ (18,371,400) $ (19,825,071) $ (20,307,671) $ (22,064,771) $ (21,852,123) $ (18,839,004) $ (19,102,469) $ (22,751,603)

264 CASCADE COUNTY, MONTANA CHANGE IN NET POSITION LAST TEN YEARS (accrual basis of accounting)

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Revenues and other Changes in Net Position Governmental actitities: Property taxes $ 20,290,722 $ 18,621,672 $ 18,561,647 $ 18,908,483 $ 19,904,643 $ 22,116,490 $ 21,787,859 $ 21,720,078 $ 22,238,481 $ 24,642,173 Licenses and permits - - 1,058,262 6,586 28,325 - - - - - Intergovernmental 552,159 1,256,786 59,225 1,148,397 1,211,621 - - - - - Investment Income 606,848 198,436 238,794 73,708 45,698 26,482 17,220 25,084 137,597 82,960 Donated capital assets ------38,500 - 4,110 - Miscellaneous revenues 875,645 397,273 363,924 473,789 392,371 925,272 689,250 986,782 1,282,647 985,361 Gain on trade in of capital assets ------439,500 553,277 294,500 498,000 Gain (loss) on disposal of capital assets - - - - (136,496) 30,094 (211,214) 1,621,378 (26,349) (8,109) Transfer of capital assets ------(89,708) (275,573) - - Transfers in/(out) (1,318,052) (776,369) (744,715) (948,982) (792,109) (949,792) (870,461) (951,028) (1,190,161) 16,810 Total governmental activities $ 21,007,322 $ 19,697,798 $ 19,537,137 $ 19,661,981 $ 20,654,053 $ 22,148,546 $ 21,800,946 $ 23,679,998 $ 22,740,825 $ 26,217,195 Business-type activities: Property taxes - - - - 442 - - - - - Investment earnings 8,850 5,430 281 189 116 90 74 230 1,552 2,640 Gain on sale of assets - - - (167) - (177,257) - - - - Miscellaneous 1,004 112,887 - - - 1,501,580 - - - 54,847 Gain (loss) on disposal of capital assets - - - - - (211,214) (170) 8,514 - - Trasfers of capital assets ------89,708 275,573 - - Transfers 1,318,052 776,369 744,715 948,982 792,109 949,792 870,461 944,499 1,190,161 1,006,243 Total business-type activities 1,327,906 894,686 744,996 949,004 792,667 2,062,991 960,073 1,228,816 1,191,713 1,063,730 Total primary government $ 22,335,228 $ 20,592,484 $ 20,282,133 $ 20,610,985 $ 21,446,720 $ 24,211,537 $ 22,761,019 $ 24,908,814 $ 23,932,538 $ 27,280,925 Change in Net Position Governmental activities 3,526,917 153,651 2,206,123 1,442,310 2,455,325 2,882,418 1,608,548 6,262,986 3,922,322 2,998,734 Business-type activities (293,504) (810,566) (295,390) (656,396) 792,300 (524,438) (699,652) (193,176) 907,747 466,860 Total primary government $ 3,233,413 $ (656,915) $ 1,910,733 $ 785,914 $ 3,247,625 $ 2,357,980 $ 908,896 $ 6,069,810 $ 4,830,069 $ 3,465,594

Source Documents in CAFR Reports Statement of Revenues, Expenses & Chngs in Fund Net Assets Proprietary Funds Statement of Revenues, Expenses & Chngs in Fund Balances Governmental Funds Change in Net Assets Statement and Reconciliation of the Statement of Revenues, Expenditures, & Changes Proofs figures Information derived from Statement of Activities

265 CASCADE COUNTY, MONTANA FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (modified accrual basis of accounting)

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Fund Nonspendable $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 753 Restricted ------Committed - - 990,389 872,743 916,458 1,382,258 1,618,323 666,368 1,390,782 1,384,161 Assigned - - 430,638 336,905 541,521 - - - - - Unassigned 2,518,066 3,313,091 288,885 435,636 458,198 1,266,339 2,108,208 2,960,272 1,223,501 1,658,224 Total General Fund $ 2,518,066 $ 3,313,091 $ 1,709,912 $ 1,645,284 $ 1,916,177 $ 2,648,597 $ 3,726,531 $ 3,626,640 $ 2,614,283 $ 3,043,138

All other governmental funds Nonspendable reported in: Special revenue funds $ - $ - $ 239,036 $ 220,430 $ 193,224 $ - $ - $ 9,378 $ 379,263 $ 426,688 Debt service funds ------Capital projects funds ------Restricted reported in: Special revenue funds - - 672,751 190,082 207,611 386,197 1,275,712 1,264,345 3,184,818 1,392,509 Debt service funds - - 19,707 17,555 209,436 422,325 411,542 411,973 413,186 415,326 Capital projects funds ------Committed reported in: Special revenue funds - - 1,840,745 2,059,342 2,486,855 2,941,884 2,987,965 1,013,091 2,604,187 2,602,589 Debt service funds - - - 137,147 77,456 104,375 138,100 185,887 50,728 755 Capital projects funds ------Assigned reported in: Special revenue funds 3,648,527 3,964,440 1,926,819 2,136,736 3,214,160 1,461,651 624,373 6,717,392 5,018,427 7,810,693 Debt service funds 831,068 277,742 561,869 395,865 168,939 104,375 127,882 161,059 133,135 125,781 Capital projects funds 1,028,305 1,212,484 821,404 1,076,755 1,063,357 920,723 909,101 787,324 2,213,132 2,608,495 Unassigned reported in: Special revenue funds - - (2,660,825) (932,639) (878,672) (6,324) (730,972) (215,508) (174,418) (10,301) Debt service funds - - - (5,039) - (16,423) (3) - - (3,840) Capital projects funds - - (88,564) - - (17,579) (4,584) - - - Total all other governmental funds $ 5,507,900 $ 5,454,666 $ 3,332,942 $ 5,296,234 $ 6,742,366 $ 6,301,204 $ 5,739,116 $ 10,334,941 $ 13,822,458 $ 15,368,695 Total Governmental Funds $ 8,025,966 $ 8,767,757 $ 5,042,854 $ 6,941,518 $ 8,658,543 $ 8,949,801 $ 9,465,647 $ 13,961,581 $ 16,436,741 $ 18,411,833

In fiscal year 2010 the County implemented GASB 54. Prior years reserved fund balances are reported under assigned fund balance.

266 CASCADE COUNTY, MONTANA CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN YEARS (modified accrual basis of accounting)

Revenues 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Taxes and Special Assessments $ 22,572,544 $ 18,727,480 $ 18,457,603 $ 20,430,255 $ 12,612,422 $ 21,684,790 $ 21,732,090 $ 22,558,457 $ 22,883,045 $ 24,530,610 Licenses and permits 102,560 93,651 125,950 125,307 18,573 175,320 183,476 224,673 235,883 199,692 Intergovernmental 6,396,316 8,070,051 8,373,907 8,145,074 1,816,933 7,286,406 5,404,898 6,325,113 6,243,387 6,644,859 Charges for services 9,465,077 7,979,028 7,907,645 8,477,477 5,934,746 8,970,698 8,162,785 10,662,283 10,510,365 10,495,412 Fines 1,411,362 476,136 399,344 406,848 375,460 369,959 342,536 435,702 371,917 356,177 Investment earnings 615,777 140,863 22,919 38,987 7,451 13,573 7,941 17,804 130,380 73,311 Miscellaneous 1,556,709 1,052,588 696,109 1,005,942 108,838 1,026,490 667,038 986,782 1,282,645 898,758 Internal Services 34,288 48,557 48,129 67,591 40,709 383,638 33,470 - - - Total revenues 42,154,633 36,588,354 36,031,606 38,697,481 20,915,132 39,910,874 36,534,234 41,210,814 41,657,622 43,198,819 Expenditures General government 6,014,958 6,731,950 7,969,884 6,473,281 6,139,993 8,295,367 9,868,047 11,055,399 11,337,774 11,700,280 Public Safety 10,339,202 11,419,347 11,723,973 11,741,167 10,298,712 12,917,679 13,393,695 13,515,250 14,032,479 14,971,508 Public Works 4,730,726 6,299,406 4, 564,183 4,693,466 2,151,633 3,396,076 3,057,112 2,447,398 2,150,037 3,173,728 Public Health 4,641,757 4,730,488 5,160,289 5,315,606 - 7,598,573 4,718,623 5,116,881 4,979,675 4,355,802 Social and Economic Services 2,229,225 2,387,004 2,522,574 2,475,315 82,074 273,332 35,493 8,452 - 832,074 Culture and Recreation 3,719,144 637,605 506,637 581,268 - 523,232 539,372 494,632 510,145 535,450 Housing and Community Development 272,992 294,663 270,972 413,355 ------Conservation of Natural Resources 28,853 25,194 21,215 71,109 - 24,080 68,443 12,107 13,267 14,055 Micellaneous 1,688,191 389,373 408,918 540,529 104,220 - - - - - Capital Outlay 923,758 3,637,986 1,328,394 1,132,104 16,117 4,281,145 2,296,295 4,180,893 3,921,317 6,516,955 Debt Service Principal 2,796,625 2,918,644 1,994,940 1,452,580 252,141 1,540,729 937,633 957,874 989,305 145,561 Interest 385,199 327,470 349,699 267,185 36,172 87,948 55,621 39,336 24,471 8,523 Total expenditures 37,770,630 39,799,130 36,821,678 35,156,965 19,081,062 38,938,161 34,970,334 37,828,222 37,958,470 42,253,936 Excess of revenues over (under) expenditures 4,384,003 (3,210,776) (790,072) 3,540,516 1,834, 070 972,713 1,563,900 3,382, 592 3,699,152 944, 883 Other financing sources (uses) Transfers in 10,303,625 5,132,404 3,854,660 4,944,994 1,338,092 - 4,025,485 5,262,812 6,067,437 8,559,869 Transfers out (10,303,625) (6,101,316) (4,622,039) (6,218,209) (1,954,794) (949,792) (4,898,439) (6,216,333) (7,340,256) (9,923,113) Proceeds from Iintercap Loan ------2,000,000 Payments to refunded bond escrow agent ------Proceeds from Loans / Capital leases - 1,731,557 1,127,337 211,127 3,357,434 - - - - Sale of capital assets - - - 203,854 - 59,279 19,792 2,066,859 48,824 4,657 Total other financing sources (uses) - 762,645 359,958 (858,234) 2,740,732 (890,513) (853,162) 1,113,338 (1,223,995) 641,413 Net change in fund balances $ 4,384,003 $ (2,448,131) $ (430,114) $ 2,682,282 $ 4,574,802 $ 82,200 $ 710,738 $ 4, 495,930 $ 2,475, 157 $ 1,586,296 Debt service as a percentage of noncapital expenditures 8.64% 8.98% 6.61% 5.05% 1.51% 4.70% 3.04% 2.96% 2.98% 0.43%

267 CASCADE COUNTY, MONTANA ASSESSED VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS

Real Property Personal Property Mobile Homes Total Property

Fiscal Year Taxable Taxable Taxable Ratio of Taxable Ended June Assessed Assessed Assessed Taxable Assessed Value Direct Mills 30 Market Value Value Market Value Value Market Value Value Market Value Assessed Value to Total Market Applied 2007 3,395,087,146 117,119,709 103,248,065 3,105,074 31,248,065 930,574 3,529,583,276 121,155,357 3.43% 158.70 2008 4,156,784,880 118,992,022 114,628,642 2,049,601 31,113,428 902,357 4,302,526,950 121,943,980 2.83% 160.29 2009 4,125,831,019 118,074,316 114,740,943 3,413,829 31,076,535 901,246 4,271,648,497 122,389,391 2.87% 161.92 2010 4,300,866,895 121,808,515 113,222,515 3,328,737 28,693,476 754,738 4,442,782,886 125,891,990 2.83% 154.36 2011 4,389,117,392 124,887,603 115,839,904 3,406,891 28,671,104 754,128 4,533,628,400 129,048,622 2.85% 164.97 2012 4,037,449,514 127,967,723 118,426,375 4,210,702 26,462,613 729,025 4,182,338,502 132,907,450 3.18% 169.12 2013 4,603,244,418 93,824,077 118,713,687 2,595,721 27,669,058 650,509 4,749,627,163 97,070,307 2.04% 173.95 2014 5,371,097,429 131,028,321 101,137,092 1,584,954 27,404,665 625,662 5,499,639,186 133,238,937 2.42% 176.89 2015 8,734,076,383 145, 037,615 115,551,937 1,920,869 48,198,319 598,685 8,897,826,639 147,557,169 1.66% 179.57 2016 8,809,374,065 146,528,348 137,401,461 2,638,561 48,199,069 598,767 8,994,974,595 149,765,676 1.66% 179.57 2017 9,023,831,364 153,075,026 113,040,228 1,925,758 50,437,370 623,991 9,187,308,962 155,624,775 1.69% 173.00

Source: CSA Tax Program Treasurer Office

268 CASCADE COUNTY, MONTANA PROPERTY TAX RATES DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS

Cascade County Overlapping Governments Sun Great River Debt Total City of Falls Cascade Stockett Belt Valley Vaughn Ulm Operating Service County City of Town of Town of Great Transit School School School School School School School Fiscal Year Mills Mills Mills Belt Cascade Neihart Falls District District District District District District District District 2007 148.45 10.25 158.70 189.00 106.33 81.01 140.94 15.80 184.34 212.29 344.03 222.39 311.59 336.80 244.09 2008 149.42 10.87 160.29 190.00 123.79 82.37 158.21 16.40 178.89 213.98 406.44 230.12 331.04 337.01 252.31 2009 155.72 6.20 161.92 189.14 121.02 83.10 162.76 16.35 178.89 213.98 406.44 230.12 331.04 337.01 252.31 2010 143.16 11.20 154.36 192.50 122.71 85.33 169.04 17.22 174.68 211.64 360.01 223.98 336.79 313.71 250.65 2011 155.77 9.20 164.97 196.55 126.45 88.30 173.10 17.84 179.93 215.75 339.56 207.11 330.66 312.21 261.12 2012 158.99 10.13 169.12 200.10 112.01 88. 61 183.24 19.09 180.11 213.56 366.43 217.09 330.59 300.59 250.70 2013 166.79 9.19 175.98 200.50 117.82 89.96 193.57 20.00 186.38 226.64 365.92 200.32 334.04 304.20 245.83 2014 171.54 5.35 176.89 210.43 120.64 90.57 198.74 20.24 186.59 230.79 404.48 227.41 352.76 340.00 270.96 2015 174.08 5.49 179.57 220.01 130.07 90.91 204.54 21.17 200.28 245.37 401.32 247.90 375.14 340.43 293.10 2016 163.49 3.58 167.07 184.89 123.06 78.77 190.29 19.61 186.60 191.59 380.96 207.79 355.12 331.10 280.09 2017 173.00 - 173.00 185.60 137.62 80.78 198.24 19.60 183.58 307.52 385.60 185.55 357.84 317.84 325.80

Overlapping Governments

Rural Black Black West Deep Fire Eagle Eagle Soil and Great Creek Control Belt Fire Sewer Water Falls School 16 Rural District District Sun River Conser- Flood Total Fiscal Year District Districts Fire #1 #24 Cemetery vation Control State Mills 2007 138.29 72.52 9.40 13.54 39.42 3.16 2.06 26.21 148.18 3,000.09 2008 139.86 71.59 9.66 13.13 39.64 3.05 1.95 26.13 149.87 3,135.73 2009 147.78 87.73 20.00 13.75 39.11 3.51 1.97 25.81 140.32 3,164.06 2010 168.99 84.59 20.00 15.68 38.11 3.01 2.00 26.05 146.82 3,117.87 2011 165.08 94.90 20.00 16.00 36.87 3.18 2.11 27.76 147.31 3,126.76 2012 173.90 100.00 20.00 16.48 36.87 3.30 2.17 37.30 141.72 3,162.98 2013 95.72 105.27 20.00 17.04 31.10 3.44 2.24 43.00 148.63 3,127.60 2014 104.59 104.06 20.00 18.19 30.17 3.53 2.31 48.51 149.48 3,311.34 2015 119.55 110.21 20.00 17.54 11.69 3.77 2.59 49.27 152.45 3,436.88 2016 Closed 98.50 20.00 14.90 11.70 3.58 2.13 46.41 147.86 3,042.02 2017 - 100.36 20.00 16.79 20.30 3.65 2.22 47.27 149.71 3,218.87 Source Certified Mills

269 CASCADE COUNTY, MONTANA PRINCIPAL PROPERTY TAXPAYERS June 30, 2017 and Ten Years Ago

2017 2007 Percentage of Total Percentage of Taxable Total Taxable Taxable Assessed Taxable Assessed Value Assessed Value Rank Value Assessed Value Rank Taxpayer Northwestern Energy Electric Generation 17,992,602 1 11.55% Northwestern Corp Transmission & Distr 13,286,175 2 8.53% 8,068,110 2 6.97% Montana Refining Co. 9,266,755 3 5.95% 658,914 8 0.57% Burlington Northern Santa Fe Railroad Co 2,925,131 4 1.88% 1,285,904 4 1.11% Centurylink Inc. 2,502,046 5 1.61% 0.00% Bresnan Communications 1,225,588 6 0.79% 0.00% Energy West Montana Inc. 1,140,306 7 0.73% 0.00% Phillips 66 Pipeline Co 918,223 8 0.59% 0.00% Verizon Wireless 902,900 9 0.58% 0.00% GK Development Inc. 828,144 10 0.53% 652,650 10 0.83% Totals $ 50,987,870 32.72% $ 10,665,578 9.22%

Total Taxable Value $ 155,810,506 $ 115,717,314

Source CSA Tax Program Treasurer Office

270 CASCADE COUNTY, MONTANA PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS

Collected within the Fiscal Year Total Tax Levy Fiscal Year of the Levy Total Collections to Date Ended June 30 for Fiscal Year Amount Percentage of Levy Amount Percentage of Levy 2008 16,568,282 15,060,180 90.90% 16,553,371 99.91% 2009 16,425,501 15,351,477 93.46% 16,410,718 99.91% 2010 15,429,272 14,639,429 94.88% 15,413,843 99.90% 2011 15,667,461 15,213,861 97.10% 15,648,660 99.88% 2012 17,393,242 16,696,938 96.00% 17,372,370 99.88% 2013 18,012,528 17,688,302 98.20% 17,987,311 99.86% 2014 18,584,396 18,103,060 97.41% 18,554,661 99.84% 2015 20,195,241 20,023,607 99.10% 20,163,312 99.80% 2016 20,930,048 20,511,447 98.00% 20,511,447 98.00% 2017 22,678,165 22,240,476 98.07% 22,240,476 98.07%

271 CASCADE COUNTY, MONTANA RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS

Business-Type Governmental Activities Activities Special General Assessment Total Primary Percentage of Fiscal Year Obligation Bonds Bonds Loans Capital Leases Loans Government Personal Income Per Capita 2008 7,940,000 689,267 309,559 13,823 - 8,952,649 0.30% $ 111 2009 6,850,000 284,403 1,938,298 29,782 - 9,102,483 0.30% $ 113 2010 5,740,000 92,997 2,115,955 17,807 - 7,966,759 0.26% $ 98 2011 4,580,000 86,153 1,870,210 9,501 - 6,545,864 0.21% $ 80 2012 3,300,000 - 1,615,078 - - 4,915,078 0.15% $ 60 2013 2,050,000 - 1,327,221 - - 3,377,221 0.10% $ 41 2014 1,380,000 - 2,059,588 - - 3,439,588 0.10% $ 42 2015 700,000 - 1,534,458 - - 2,234,458 0.06% $ 27 2016 - - 996,397 - - 996,397 0.03% $ 12 2017 - - 2,599,588 - - 2,599,588 0.07% $ 32

272 CASCADE COUNTY, MONTANA RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS

General Less: Amounts Percentage of Estimated Obligation Available in Debt Actual Taxable Value of Fiscal Year Bonds Service Fund Total Property Per Capita 2008 7,940,000 596,705 7,343,295 6.02% $ 91 2009 6,850,000 190,244 6,659,756 5.44% $ 83 2010 5,740,000 299,931 5,440,069 4.32% $ 67 2011 4,580,000 159,599 4,420,401 3.43% $ 67 2012 3,300,000 150,737 3,149,263 2.37% $ 54 2013 2,050,000 - 2,050,000 2.11% $ 38 2014 1,380,000 - 1,380,000 1.04% $ 25 2015 700,000 - 700,000 0.47% $ 17 2016 - - - 0.00% $ - 2017 - - - 0.00% $ -

273 CASCADE COUNTY, MONTANA LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Debt Limit $ 60,235,377 $ 51,205,364 $ 53,331,329 $ 99,812,390 $ 104,558,463 $ 118,740,679 $ 137,490,980 $ 222,445,666 $ 224,874,365 $ 2 29,682,724

Total debt applicable to limit 8,952,649 9,102,483 7,982,095 7,966,759 7,546,632 3,377,221 3,439,588 2,234,458 996,397 2,599,588

Legal debt margin $ 51,282,728 $ 42,102,881 $ 45,349,234 $ 91,845,631 $ 97,011,831 $ 115,363,458 $ 134,051,392 $ 220,211,208 $ 223,877,968 $ 22 7,083,136 Total debt applicable to the limit as a percentage of debt limit 14.86% 17.78% 14.97% 7.98% 7.22% 2.84% 2.50% 1.00% 0.44% 1.13%

Total assessed value 9,187,308,962

Debt limit (2.5% of total assed value)* 229,682,724

Debt applicable to limit General obligation bonds - Other indebtness 2,599,588 Total net debt applicable to limit 2,599,588 Legal debt margin $ 227,083,136

* The State of Montana increased the debt limit starting in FY2011

274 CASCADE COUNTY, MONTANA DEMOGRAPHIC STATISTICS FOR THE LAST TEN FISCAL YEARS

Personal Income (amounts Per Capita expressed in Personal Median School Unemployment Fiscal Year Population thousands) Income Age Enrollment Rate 2008 80,529 3,000,120 37,255 39.3 11,879 4.0% 2009 80,680 3,002,633 37,217 39.0 11,787 5.1% 2010 81,540 3,113,785 38,187 38.9 11,679 6.1% 2011 81,769 3,224,542 39,435 39.0 11,564 7.1% 2012 81,723 3,336,106 40,882 38.7 11,512 * 5.7% 2013 82,834 3,357,888 40,759 38.7 11,517 5.1% 2014 82,344 3,712,973 45,091 38.1 11,588 4.3% 2015 82,278 3,709,997 45,091 38.1 12,946 4.1% 2016 81,755 ** 3,710,878 45,205 ** 38.0 ** 11,705 3.7% 2017 81,755 ** 3,873,878 **** 45,205 ** 38.0 ** 11,660 **** 3.7% ***

* State of Montana Research & Analysis Bureau **U.S. Census Bureau 2016 Estimate ***State of Montana CEIC Website ****Superintendent of Schools Cascade County ***** Information Not Available to Date

275 CASCADE COUNTY, MONTANA PRINCIPAL EMPLOYERS FISCAL YEAR 2017 COMPARED TO FISCAL YEAR 2007

Employer 2017 2007 Employees Rank County Employment Employees Rank County Employment

**Malmstrom Air Force Base 3,590 1 25.99% 4,078 1 32.72% *Benefis Health Care Center 3,137 2 22.71% 2,400 2 19.26% *Great Falls Public School System 1,926 3 13.94% 1,613 3 12.94% *Montana Air National Guard 1,039 4 7.52% 1,100 4 8.83% *Great Falls Clinic 631 5 4.57% 773 5 6.20% NEW - 0.00% 700 6 5.62% *Wal-Mart 600 6 4.34% 550 7 4.41% *City of Great Falls 527 7 3.82% 469 9 3.76% *Cascade County 517 8 3.74% 500 8 4.01% *Centene Corporation 319 9 2.31% n/a 0.00% *Albertson's 285 10 2.06% 280 10 2.25% *Loenbro 280 11 2.03% n/a *Easter Seals/Goodwill 272 12 1.97% n/a *University of Great Falls 240 13 1.74% n/a *Missouri River Manor 225 14 1.63% n/a - *Davidson Cos. 224 15 1.62% n/a Total County Employment-Principal Employers 13,812 12,463

*Sources: Great Falls Tribune Outlook 2017, Geat Falls Chamber of Commerce

276 CASCADE COUNTY, MONTANA FULL-TIME EQUIVALENT COUNTY EMPLOYEES BY FUNCTION LAST TEN FISCAL YEARS

Function 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General government 110 109 107 98 86 86 89 79 93 119 Public Safety 170 183 158 173 163 164 162 155 140 165 Public Works 76 71 77 61 107 93 103 93 89 59 Public Health 85 83 85 81 86 66 82 77 77 85 Social and economic services 49 48 44 38 52 44 40 50 39 28 Housing and community development 11 5 5 5 5 5 5 5 5 20 Conservation of natural resources 6 7 3 2 2 2 4 7 7 25 Total 507 506 479 458 501 505 530 466 450 501

*County Payroll June 30, 2017

277 CASCADE COUNTY, MONTANA CAPITAL ASSET STATISITCS BY FUNCTION LAST TEN FISCAL YEARS

Function 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Public Safety Station/Detention Center Bldg 1 1 1 1 1 1 1 1 1 1 Mobile Command Center N/A N/A 1 2 2 2 2 2 2 2 Patrol Units N/A N/A 39 35 35 35 35 47 47 47 Prisoner Transports N/A N/A 3 5 12 12 12 10 10 10

Public Works Administration Building 1 1 1 1 1 1 1 1 1 1 Roads (miles) 1,300 1,300 1,300 1,522 1,522 1,522 1,522 1,522 1,522 1,522

Public health Clinic / Admin Building 1 1 1 1 1 1 1 1 1 1

Social and economic services Administration Building - - 1 1 1 1 1 1 1 1 Senior Center 1 1 1 1 1 1 1 1 1 1 Admin Bldg. Bus Barn - - - 1 1 1 1 1 1 1

N/A - information is not available

278 Cascade County Schedule of Expenditures of Federal Awards June 30, 2017

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through/ Federal Program Title Number Contract Number Expenditures

U.S. DEPARTMENT OF AGRICULTURE Pass Through Montana Department of Natural Resources and Conservation: Volunteer Fire Assistance 10.664 VFA-17-070 $ 8,500.00 Pass Through Montana Department of Public Health and Human Services: Special Supplemental Nutrition Program for Women, Infants, and Children Woman/Infants/Children 15-16 10.557 16-07-5-21-003-0 82,400.26 Woman/Infants/Children 16-17 10.557 17-07-5-21-003-0 235,628.69 Subtotal CFDA 10.557 318,028.95

WIC Farmers' Market Nutrition Program 10.572 17-07-5-21-080-0 1,280.00 Commodity Supplemental Food Program 10.565 17-02-7-21-005-0 29,154.61 TOTAL DEPARTMENT OF AGRICULTURE 356,963.56

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Pass Through City of Great Falls CBDG: Community Development Block Grants/Entitlement Grants 14.218 25,000.00 Pass Through Montana Department of Commerce Sun Prairie Water Improvement 14.228 9,000.00 TOTAL DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 34,000.00

U.S. DEPARTMENT OF TRANSPORTATION Pass Through Montana Department of Transportation: Highway Planning and Construction Occupant Protection Incentive Grants 20.616 CTS #109135 24,638.40 National Priority Safety Programs 20.616 CTS #108522 6,895.64 Subtotal CFDA 20.616 31,534.04

Courthouse Roof Rehab 20.205 STPE 5299 (109) 326,237.24 TOTAL DEPARTMENT OF TRANSPORTATION 357,771.28

279 Cascade County Schedule of Expenditures of Federal Awards June 30, 2017

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through/ Federal Program Title Number Contract Number Expenditures

U.S. ENVIRONMENTAL PROTECTION AGENCY Pass Through Montana Department of Environmental Quality: Performance Partnership Grants 66.605 517002 11,556.10 Performance Partnership Grants 66.605 517003 2,499.00 Subtotal CFDA 66.605 14,055.10 Superfund State, Political Subdivision, & Indian Tribe Site-Specific Cooperative Agreements 66.802 V-97858401-2 4,906.80 TOTAL ENVIRONMENTAL PROTECTION AGENCY 18,961.90

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE Foster Grandparent Program 94.011 15SFPMT005 190,927.43 TOTAL CORPORATION FOR NATIONAL AND COMMUNITY SERVICE 190,927.43

U.S. DEPARTMENT OF HOMELAND SECURITY Pass Through Montana Department of Military Affairs, Montana Disaster & Emergency Services Division: Hazard Mitigation Grant 97.039 17,746.00 Pre-Disaster Mitigation Grant 97.039 22,050.00 Subtotal CFDA 97.039 39,796.00 State Fire Training Systems Grants 97.042 EMD--2016-EP-00002 93,952.79 Homeland Security Grant 97.067 EMW-2015-SS-00005 108,982.97 Homeland Security Grant 97.067 EMW-2016-SS-00006 75,716.00 Subtotal CFDA 97.067 184,698.97 TOTAL DEPARTMENT OF HOMELAND SECURITY 318,447.76

280 Cascade County Schedule of Expenditures of Federal Awards June 30, 2017

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through/ Federal Program Title Number Contract Number Expenditures

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Pass Through Montana Department of Public Health and Human Services: Ombudsman/Title IV 93.042 1622101000008 6,832.00 Senior Center Support/Title IIID 93.043 1622101000008 7,426.00

Aging Cluster Ombudsman/Title IIIB 93.044 1622101000008 17,152.00 Senior Center Support/ Title IIIB 93.044 1622101000008 60,540.00 SHIP/Title IIIB 93.044 1622101000008 394.00 Aging Administration/Title IIIC 93.044 1622101000008 16,508.00 Aging Administration/Title IIIB 93.044 1622101000008 5,504.00 Congregate Meals/Title IIIC 93.045 1622101000008 105,421.00 Home Delivered Meals/Title IIIC 93.045 1622101000008 61,495.00 Home Delivered Meals/NSIP 93.053 1622101000008 55,000.00 Subtotal Aging Cluster 322,014.00 Aging Administration/Title IIIE 93.052 1622101000008 3,289.00 Respite/Title IIIE 93.052 1622101000008 43,691.00 Subtotal CFDA 93.052 46,980.00 SHIP/SHIP 93.324 1622101000008 35,677.00 SMP Counties 93.048 9,468.00 Public Health Emergency Preparedness 93.074 17-07-6-11-008-0 89,684.26 Immunization Project 93.268 17-07-4-361-106-0 28,318.98 Montana Cancer Control 93.283 17-07-3-01-002-0 148,397.54 Aids/HIV 93.940 15-07-4-51-004-0 24,043.39 Maternal Child Health 93.994 17-07-5-01-007-0 120,993.51

Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program MIECHV Expansion 93.505 16-07-5-01-085-0 101,350.77 MIECHV Safe Care 93.505 16-07-5-01-101-0 39,641.99 HMF PAT 93.505 17-07-5-41-167-0 84,645.98 HMF Safe Care 93.505 17-07-5-41-167-0 7,509.27 Subtotal CFDA 93.505 233,148.01

281 Cascade County Schedule of Expenditures of Federal Awards June 30, 2017

Federal Grantor/Pass-Through Grantor Federal CFDA Pass-Through/ Federal Program Title Number Contract Number Expenditures

Pass through Association of Food and Drug Officials Self-Assessment of FDA Standards 93.103 G-SP-1510-03236 1,105.53 Food and Drug Administration Research 93.103 G-T-1510-00316 1,611.63 Advancing Conformance with FDA Ratio; Standards 93.103 G-MP-1611-04112 7,417.36 Subtotal CFDA 93.103 10,134.52 Pass through Yellowstone County/Riverstone Health Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918B 29,616.32 Health Center Cluster Consolidated Health Centers (Direct) Health Center Cluster 93.224 16-3981160 437,449.00 Health Center Cluster 93.527 16-398160F 1,057,505.00 Health Center Quality Improvement 93.527 16-398160F 53,788.00 Delivery System Health Information Investment 93.527 16-398160F 7,500.00 Carryover of Unobligated balance 93.224/93.527 16-3981160 59,679.98 HRSA Grant (program income) 93.527 923,713.44 Subtotal Health Centers Cluster 2,539,635.42 TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 3,652,368.95

TOTAL EXPENDITURES OF FEDERAL AWARDS $ 4,929,440.88

282 Cascade County Notes to Schedule of Expenditures of Federal Awards June 30, 2017

Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Cascade County under programs of the federal government for the year ended June 30, 2017. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Cascade County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Cascade County. Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass- through entity identifying numbers are presented where available. Note 3 - Indirect Cost Rate Cascade County has elected not to use the 10-percent de minims indirect cost rate as allowed under the Uniform Guidance. Note 4 - Subrecipients Of the federal expenditures presented in the schedule, the County provided no awards to subrecipients. Note 5 - Outstanding Federal Loans The County has no federal loan obligations as of June 30, 2017

283 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

We have audited, in accordance with the 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, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of Cascade County (the "County"), as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise Cascade County's basic financial statements, and have issued our report thereon dated March 1, 2018. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Cascade County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a deficiency in internal control that we consider to be a material weakness and a deficiency that we consider to be a significant deficiency. 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 reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2017-002 to be a material weakness. A significant deficiency is a deficiency, or 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. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2017-001 to be a significant deficiency.

284 Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. County's Responses to Findings Cascade County's response to the findings identified in our audit are described in the accompanying corrective action plan. Cascade County's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. 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 Government Auditing Standards in considering the County's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Great Falls, Montana March 1, 2018

285 REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE

INDEPENDENT AUDITORS' REPORT

Board of County Commissioners Cascade County Great Falls, Montana

Report on Compliance for Each Major Federal Program We have audited Cascade County's (the "County") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2017. The County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of the County's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County's compliance. Opinion on Each Major Federal Program In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2017. Other Matters The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2017-003 to 2017-004. Our opinion on each major federal program is not modified with respect to these matters.

286 Cascade County Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance Page 2

Cascade County's response to the noncompliance findings identified in our audit are described in the accompanying corrective action plan. Cascade County's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies as described in the accompanying schedule of findings and questioned costs as items 2017-003 to 2017-004. Cascade County's response to the internal control over compliance finding identified in our audit is described in the accompanying corrective action plan. Cascade County's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Great Falls, Montana March 1, 2018

287 CASCADE COUNTY

Schedule of Findings and Questioned Costs

June 30, 2017

1. Summary of Auditors' Results Financial Statements Type of auditors' report issued on whether the financial statements were prepared in accordance with GAAP: Unmodified

Internal control over financial reporting:

 Material weakness(es) identified? X Yes No

 Significant deficiency(ies) identified? X Yes None Reported

 Noncompliance material to financial statements noted? Yes X No

Federal Awards Internal control over major programs:

 Material weakness(es) identified? Yes X No

 Significant deficiency(ies) identified? X Yes None Reported

Type of auditors' report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? X Yes No

Identification of major programs CFDA Number(s) Federal Program or Cluster 93.224 / 93.527 Health Center Program Cluster 93.044 / 93.045 / Aging Cluster 93.053

Dollar threshold used to distinguish between Type A and Type B programs: $750,000

Auditee qualified as low-risk auditee? Yes X No

288 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2017

2. Audit Findings in Relation to Financial Statements

2017-001 Segregation of Duties Criteria or Specific Requirement: It is a recommended best practice that an individual never has more than one of the following duties: asset custody duties, authorization of transaction duties, and record keeping duties. When one individual has more than one of these functions, the chance of improper transactions occurring that go undetected greatly increase. Condition: Disbursements related to payroll deductions are recorded and authorized by the same individual. There is no authorization by a Department Head or Internal Auditor. Context: We tested 40 expenditures from the entire population of expenditures for the year ended June 30, 2017. We noted 4 instances of disbursements related to payroll deductions without an additional layer of authorization. Effect: The County could have misstated payroll liabilities or unauthorized disbursements. Cause: There is no internal control established for a review of disbursements related to payroll deductions. Repeat: No Auditor's Recommendation: We recommend disbursements related to payroll deductions are approved by someone else than the initiator of the transaction. Views of Responsible Officials: See page 293 for corrective action planned.

289 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2017

2. Audit Findings in Relation to Financial Statements - Continued

2017-002 Prior Period Adjustment Criteria or Specific Requirement: United States audit standards AU-C Section 265.A11 identify the restatement of previously issued financial statements to reflect the correction of a material misstatement due to error as an indicator of a material weakness in internal control. Condition: The County's 2017 financial statements contained a prior period adjustment necessary to correct an error. In past years, 911 program revenue and related receivables were not recorded. Expenditures were decreased when 911 program revenue was recorded. Context: We performed analytical procedures and made inquires related to unexpected changes in 911 fees. Effect: The prior year 911 program revenue, receivable and net position were understated. Cause: The County has been aware of the activity related to the 911 fees, however, an internal control was not in place to review for the proper accounting treatment. Repeat: Yes - Years as Repeat Finding: Four Auditor's Recommendation: We recommend the County implement an internal control that ensures 911 program revenue is recorded correctly. We also recommend the County review other expenditure accounts for similar activity and make proper adjustments if errors are noted. Views of Responsible Officials: See page 293 for corrective action planned.

290 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2017

3. Audit Findings and Questioned Costs in Relation to Federal Awards

2017-003 Special Tests and Provisions - Application of Sliding Scale Fees Federal program information: Funding agency: Department of Health and Human Services Title: Health Care Cluster CFDA number: 93.224/93.527 Award year and number: 2016; H80CS00566-15-00

Criteria or Specific Requirement: Per the 2017 DHHS Compliance Supplement, "Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay..." Condition: One patient had the incorrect patient responsibility portion applied to his account. The patient subsequently paid the balance of the clinic visit at the incorrect rate. Per the sliding scale used by the health care center, the patient's portion should have been capped at $50 for medical care. The patient was incorrectly assessed 40% of the original fees billed. Context: We randomly sampled and tested the application of sliding scale in 40 patient claims submitted during the fiscal year. This includes claims for medical, dental, and psychological services. The sample was not statistically valid (sampling risk was not quantified). Questioned Costs: None. Effect: Patients may not be assessed the correct sliding scale level and, therefore, may be underpaying or overpaying for clinical services. Cause: The incorrect scale was mistakenly applied to the patient's account, and no internal controls over this provision were present to prevent or detect this mistake. This instance was not identified and corrected until after the fiscal year under audit. Repeat: No Auditor's Recommendation: We recommend that the Clinic develop a more formal internal audit process to ensure the sliding scale is correctly applied. Views of Responsible Officials: See page 293 for corrective action planned.

291 CASCADE COUNTY

Schedule of Findings and Questioned Costs

Year Ended June 30, 2017

3. Audit Findings and Questioned Costs in Relation to Federal Awards - Continued

2017-004 Allowable Costs and Activities Allowed - Wage Rate Inconsistencies Federal program information: Funding agency: Department of Health and Human Services Title: Health Care Cluster CFDA number: 93.224/93.527 Award year and number: 2016; H80CS00566-15-00

Criteria or Specific Requirement: Per 2 CFR 200.430(i)(1)(i), salaries and wages records must "be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated." Condition: Four instances involving two employees were noted whereby the employees' pay rates were not updated after the date of their contract renewal. Their wage rates were below amounts stated on their most recent authorized contracts. Context: We randomly sampled and tested 61 employee pay checks over the two major programs. The sample was not statistically valid (sampling risk was not quantified). Questioned Costs: None Effect: Employees are not being paid their agreed wage rate. The effect of the exceptions noted was immaterial. Cause: The employees' wage rates were mistakenly not updated in the pay system after their contracts were approved for annual renewal and wage adjustment. There does not appear to be an effective internal control in place to ensure this update occurs. Repeat: No Auditor's Recommendation: We recommend that an internal control be put into place by department management to ensure employee wage rates are promptly updated in line with annual adjustments. Views of Responsible Officials: See page 293 for corrective action planned.

292 CLERK AND RECORDER/AUDITOR l2l 4'h Street Norrh Suite I B- I P O Box 2867 Gr€8t Falls, MT 59403 Phone (406) 454-6800 Fax (406) 454-6703 W CescADE CouNrY

2017 Audit Findings Corrective Action Plans

2017-OO1. Sesresation of Duties The County agrees with the Auditor's recommendation. The County has already implanted an additional approval level for all payroll related disbursements including system generated. All payroll disbursements will be entered by payroll personnel and approved by the Department Manager or the Accounting Manager.

2017-OO2 Prior Period Adiustment The County agrees with the Auditor's recommendation. The County will work with the department accountants that may have similar situations and provide additional training on the appropriate accounting procedure.

2017-OO3 Special Tests and Provisions - Application of Sliding Scale Fees The County agrees with the Auditor's recommendation. We have implemented a monthly audit program conducted by the Patient Advocate Supervisor. She will review to ensure accurate application of the sliding fee discount program.

2017 -OO4 Allowable Costs and Activities Allowed - Wase Rate lnconsistencies The County agrees with the Auditor's recommendation. The County has revamped the employment agreement process. All employment contracts for the Health Center now expire quarterly verses random dates. A new tracking system has also been implemented and contracts will be audited quarterly.

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293 Cascade County Summary Schedule of Prior Year Audit Findings June 30,2017

Finding 2016-001 Prior Period Adjustments – Not Implemented The County is still working on implementing the corrective action plan from the prior year audit. See page 293 for updated corrective action planned. Finding 2016-002 Unreconciled Accounts – Implemented

Finding 2016-003 Controls over Mill Levy Reporting – Implemented

Finding 2016-004 Procurement and Authorization – Implemented

Finding 2016-005 Annual Financial Report - Implemented

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