Comprehensive Annual Financial Report
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Josephine County Oregon Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2013 Josephine County, Oregon Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2013 Report Prepared by Josephine County Finance Department Arthur O’Hare, MBA Controller Chris M. Carlson Accountant/Budget Analyst JOSEPHINE COUNTY, OREGON Josephine County has a steady population of about 83,000 with the largest city being Grants Pass with about 34,800 people. Communities of Josephine County include two incorporated cities of Grants Pass and Cave Junction as well as many small, unincorporated communities of Williams, Merlin, Sunny Valley, Selma and Galice, Hugo, Kerby, Murphy, O’Brien, Takilma, Wolf Creek, Wonder, Wilderville, Waldo and a few others. Williams General Store, Williams, Oregon Merlin Veteran Memorial Park, Merlin, Oregon Applegate Trail Museum, Sunny Valley, Oregon Lake Selmac, Selma, Oregon ii JOSEPHINE COUNTY, OREGON Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2013 Table of Contents Introductory Section Page Letter of Transmittal ............................................................................................................2 Certificate of Achievement for Excellence in Financial Reporting .....................................4 Organization Chart ...............................................................................................................5 List of Elected and Appointed Officials ..............................................................................6 Financial Section Independent Auditors’ Report ..............................................................................................8 Management’s Discussion and Analysis ...........................................................................10 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ............................................................................................20 Statement of Activities .................................................................................................21 Fund Financial Statements: Balance Sheet – Governmental Funds .........................................................................22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ...............................................................................24 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ..............................................................................................25 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ....................27 Statement of Net Position – Proprietary Funds............................................................28 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds ..............................................................................29 Statement of Cash Flows – Proprietary Funds .............................................................30 Statement of Fiduciary Net Position – Fiduciary Funds ..............................................31 Notes to the Financial Statements ................................................................................32 Required Supplementary Information: Fund Descriptions – Major Governmental Funds ...........................................................52 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual: General Fund ............................................................................................................53 Public Works Fund ..................................................................................................55 Public Safety Fund ...................................................................................................56 Adult Corrections Fund............................................................................................57 Public Health Fund ..................................................................................................58 Mental Health Fund ..................................................................................................59 Grant Projects Fund ..................................................................................................60 Note to Required Supplementary Information ..........................................................61 iii JOSEPHINE COUNTY, OREGON Supplementary Information Combining and Individual Fund Statements and Schedules: Fund Descriptions – Nonmajor Governmental Funds .......................................................64 Nonmajor Governmental Funds: Combining Balance Sheet ...............................................................................................66 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ......67 Nonmajor Special Revenue Funds: Combining Balance Sheet ...............................................................................................68 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ......68 Schedule of Revenues, Expenditures, & Changes in Fund Balances – Budget & Actual Building Safety and PEG Access Funds ......................................................................72 Public Works Special Projects and County Clerk Records Funds ...............................73 Public Land Corner Preservation and Juvenile Justice Special Funds ........................74 District Attorney’s Special and DA Forfeiture Funds .................................................75 Sheriff Forfeiture and Sheriff Program Trust Funds....................................................76 Fairgrounds Fund and Library Trust Fund...................................................................77 Transit and Commission for Children & Families Funds ............................................78 Human Service Program Trust and County School Trust Funds .................................79 Parks Operating Fund ..................................................................................................80 Nonmajor Debt Service Funds: Combining Balance Sheet ...............................................................................................81 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ......81 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Adult Jail Bond and PERS Bond ...............................................82 Nonmajor Capital Project Funds: Combining Balance Sheet ...............................................................................................83 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ......83 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual........................................................................................................84 Enterprise Funds: Fund Descriptions ...........................................................................................................87 Schedule of Revenues, Expenditures, and Changes in Net Position – Budget and Actual – Airports Fund .............................................................................88 Jail Commissary Fund..................................................................................................89 Internal Service Funds: Fund Descriptions ...........................................................................................................90 Combining Statement of Net Position ............................................................................91 Combining Statement of Revenues, Expenses, and Changes in Net Position................92 Combining Statement of Cash Flows .............................................................................93 Schedule of Revenues, Expenditures, and Changes in Fund Net Position – Budget and Actual........................................................................................................94 iv JOSEPHINE COUNTY, OREGON Fiduciary Funds: Fund Descriptions ...........................................................................................................98 Combining Statement of Changes in Assets and Liabilities ...........................................99 Statistical Section Information About the Statistical Section ........................................................................103 Net Assets by Component ................................................................................................105 Changes in Net Assets .....................................................................................................106 Fund Balances of Governmental Funds ...........................................................................108 Changes in Fund Balances of Governmental Funds ........................................................109 Assessed and Real Market Values of Taxable Property ..................................................110 Direct and Overlapping Property Tax Rates ....................................................................111 Principal Property Taxpayers ...........................................................................................112 Property Tax Levies and Collections ...............................................................................113 Ratios of Outstanding Debt